I disagree with benaround's analysis. While it is possible that L-N loads would be connected in series with the NGR and would not work correctly, it is more likely that the L-N loads would be connected back to the source. In this case, they would _function_ correctly.
The problem is that in this case, the 'N' line would be separated from ground by the NGR. During normal operation, this would make no difference. But during a ground fault, the neutral terminal would be raised to the line-neutral voltage. Since the high resistance grounding systems provides 'continuity of service', the ground fault would not be cleared, so the neutral terminal might stay at an elevated voltage for an extended duration.
It is often the case that L-N loads are designed with the expectation that the N terminal will be at ground potential. Thus there would be a safety issue with supplying L-N loads.
For what its worth, it is my opinion that if all conductors are treated as 'ungrounded' conductors, (eg. 4 pole breakers, double pole switches for L-N loads, etc.) that it _should_ be permissible to feed L-N loads on HGR systems, but this is not how the code is written.
-Jon