To get DC we use a rectifier and smoothing circuit and this will not in the main result in any DC being injected on the AC wave from unless there is a fault. OK years ago we may have used half wave rectifiers but even then rarely on the untransformed supply, so to get DC injection in the main looking at fault conditions.
So looking at a diode failing on the mains voltage being supplied to the capacitors before it is turned into high frequency AC and transformed down to voltage being used, or being fed directly to a motor, and much depends on other safe guards, for example if with a diode faulty the equipment will malfunction then it is unlikely it will be used for any length to time.
If my boiler was to cause DC injection it would not effect any of the main house sockets, as it takes its supply from a RCBO feeding the flat, and in real terms for any appliance to go faulty causing DC injection and also have a earth leakage fault on the same circuit at the same time is rather unlikely with 14 RCBO's.
However the installer of the boiler needs to make a risk assessment, and I question if that can be done with information given? The phrase "where additional protection is required" makes me consider the idea it is only a problem with TT supplies, but that is not what it says.
The manufacturers instructions should be taken into consideration, so we have to consider or assess that risk, so if I was to consider the risk was minimal and I get it wrong, then what would happen to me? We look at court cases and say there by the grace of god goes I, and it is tempting so watch ones back, and go OTT.
So let me put it this way, if found with an EICR that a type AC RCD was fitted with this boiler, what should go down on the report.
a) Nothing
b) Nothing only if TN supply
c) Note that the boiler should be on a dedicated circuit.
d) Note that the boiler should be on a dedicated circuit only with a TT supply.
e) Code C3 with TT supply
f) Code C3 with any supply
g) Code C2 with TT supply
h) Code C2 with any supply
I think I would do nothing, but again if any of the above was done I could not say it was wrong. If risk of death is 5 in 100,000 would that mean C2? Clearly the government thinks those odd are too high with Covid 19 so I would say also too high with electrical wiring, but I don't know the odds of anyone getting a fatal shock due to RCD failure due to DC injection, so how can I as a simple electrician assess the risk? Should the manufacturer simply say use type A RCD's?