Electrically, yes - but, as I said, the issue (for some people) is about the 'markings'.Both sides of the switch are the same - well, mirror image.
I must say that I don't recall one without such markings, but maybe that's just my poor memory. However, my point, in context, was that Fusebox ones DO:It won't have 'L' and 'N' markings. Why do the ones that do?
As for " Why do the ones (like Fusebox) that do?", you'd have to ask the manufacturers that!

