70E Anti-hype:
PPE for residential users to flip breakers: No. OSHA and NFPA 70E is about work places. If you are not an employer within your residence, you are not a workplace and this does not apply to you at all.
If you ARE an employer, regardless of why the building was originally built, then it is a workplace, let's call it a "commercial / industrial" installation or 'CII" because I'm a lazy typist. If it is a CII, you must provide a SAFE CII and that is NOT just about electrical safety, that is ALL AROUND safety meaning there are OTHER hazards in most workplaces that preclude inappropriately risky attire. That also means that for every task taking place in this CII, there must be risk-appropriate precautions taken. This must be devised and enforced by the employer, monitored by management and faithfully executed by the employees. If any of those tasks involve the manipulation (let's not talk exposure here) of electrically powered devices, then a Risk Assessment must be performed and a Hazard Risk category assigned to that task. So based on that premise:
PPE in commercial installations for flipping branch breakers 240V or under: Maybe, but hardly ever in most small panels like lighting panels. When the HRC is determined, I'd say 90 out of 100 lighting panels 240V and under will come out as HRC 0, meaning you do NOT need PPE that is going to be any greater than appropriate work attire. Most of the rest MIGHT come out as requiring category 0 PPE, which is basically long sleeve cotton shirts and pants. So should a stripper in only a bikini bottom be allowed to flip a lighting panel breaker? No. The bouncer who is wearing pants and a shirt? Yes. The janitor? Yes. The accountant? Yes (provided the stripper is not a moonlighting accountant).
Moon suit for flipping a lighting breaker? No. Don't go overboard here. People selling the Nomex moon suits might try to convince you otherwise by using exceptions rather than the rule, but don't buy into the hype.
Do the study, know what's needed, take the appropriate steps, don't ASSume and don't ignore. That's ALL that NFPA 70E is saying really.