If you are designing an item that will only ever be used in the UK, and you don't need to meet specific standards that may require otherwise, yes.Given that you seem to agree that, today in the UK, 'neutral is nearly always neutral', I would say that the agument for not fusing both L & N greatly outweighs (today in UK) the argue for doing that, doesn't it?
And if you are designing a fixed installtion in the UK you will be working to BS7671, where fusing neutrals is forbidden.

