Neutral and ground/earth are of course bonded here, in fact the incoming feed is usually 4-wire, three phases and a combined neutral/earth conductor (TN-C).
Again, there is absolutely NO WAY I can/could make sure that neutral will in fact be connected to N on single phase device that's meant to be plugged into an outlet since it depends on which way around the user inserts the plug. It makes zero practical difference for the device.

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Now, if you DO have a polarised connector then there are benefits of doing "it right", if you have a single phase switch for example you are certain that you're breaking the phase so the device is safe - not that I recommend relying on it of course.

Show me a single phase device that doesn't work or becomes dangerous if you swap L & N.