It is clearly good to have all central heating powered from one socket, I favour a socket, as it allows the use of an alternative supply during a power cut, but unless a cover is fitted,
it can be unplugged in error, however to isolate a FCU it needs a double pole switch, with a means to lock off, removing the fuse and putting a lock through the fuse holder will stop it being powered up, but both neutral and line are considered as live, and lock through the fuse holder leaves neutral connected, and a lock on the plug
is more universal to a lock on the switch of a FCU.
If the supply is TN-C-S then isolation is not so important, switching off is often as good. But with TT then isolation of both live wires is more important.
Having said that, my central heating is now all on a single switched FCU. Which is supplied from an UPS, so I have no need to supply from a generator etc. It would not be permitted for me to supply boiler from a plug and socket as the supply is not protected by a RCD, there is automatic disconnection with an earth fault by the inverter, but it does not comply with the correct British Standard, so the sockets from same supply for freezers, are RCD sockets.
I have criticised the use of USB supplies to Nest Gen 3 thermostats, as unless the USB supply comes from the same supply as the boiler, the boiler will fail to run during a power cut, as no power to the thermostat. Either items supplied from the single socket or FCU or from batteries. Powered from a USB adaption is the same as any other second supply to a thermostat.
This is written from an electrical engineer's point of view, so in conclusion I would want a lockable cover over the plug and socket, even a tie wrap is good enough, does not need to be a lock, but nothing wrong having boiler fed from a plug and socket. In fact, some advantages, but also nothing wrong using a FCU.
Technically, my FCU does not comply, as can't lock it off. Can't even fit a lock on the RCBO, as it comes direct from the inverter. I could feed it from a RCD socket, looked at using a RCD FCU but could not find a type A RCD FCU. As to switch, clearly if using a RCD FCU or RCD socket, the test button doubles as an on/off switch, so no option, has to be switched.