It is completely outside the scope of the NEC to say what is and isn't a common area. You have stated as given that there are two occupancies. That implies that neither dwelling has access to the other. (If this is not true then it's probably not a two family dwelling. But there's a lot of other laws besides the NEC that may care about how that occupancy is defined.)
That said, the boiler being common to both occupancies, in my opinion 210.25 requires the boiler circuit breaker to be accessible in a common area. So for example if the meter main is outside, and contains breakers for each unit's subpanel and the boiler, that would be fine. But if the boiler breaker is in the main unit's subpanel, that would be a violation, especially if that subpanel is inside the unit and not accessible to the other unit.