NEC says that the disconnecting means must be within sight of the appliance.
I don't know what 70E says regarding this, but pretty certain many LOTO procedures will still want you to lock that disconnecting means even if within sight. If a cord/plug is the disconnecting means LOTO procedures often say you need a lockable cover and lock to put over the cord end so it can't be plugged in while "locked out".
Since you quoted most everyone, I'll only respond to my small part of it.
I don't know how this went from what seemed to be a post about a residential furnace to a full blown boiler situation with an emergency power off,but, I bet my AC Disconnect install to a furnace blower in a residential install would pass most inspections without concern.
Also, I'm not sure what the Lock out tag out requirements are in a dwelling unit,but, as long as I've got the pullout in my pocket while I'm working on a unit that's probably no further tha 4 feet away from the disconnect, I really don't care.
JAP<