Here is the part being missed. If you work FOR someone, your EMPLOYER IS REQUIRED to have an electrical safety program in place. It must be reviewed periodically, and all employees who are exposed to electrical work are required to be periodically certified (not sure of the term here) to have read and comprehend that policy. Part of that program must include the use of whatever it takes to maintain a safe working environment, generally interpreted as either no live work, or the use of personal protective equipment (PPE). The level of PPE for tasks is to be included in that document. You as an employee must use whatever level of PPE your employer tells you to use. That is YOUR responsibility, but nothing says you can't over protect either. If you are doing residential work and your employer says you must use PPE2 no matter what, you must comply. If the employer says it is up to you to determine what PPE is required for a task, then they must have equipped you with the necessary training and tools to determine that.
All of this is federal workers safety LAW, as laid out in the Federal Register. For the EMPLOYER, failure to do this is punishable by civil fines and criminal charges for any and all managers and supervisors. NFPA 70E is not a law, however it is a "highly suggested" means of complying with that law. There are no 70E police looking over your shoulder to see what PPE you are wearing. There are no requirements providing for "jack booted thugs" to randomly break down the employers door to come in and look for compliance either. But the power that OSHA has is to INVESTIGATE ACCIDENTS or reported violations and punish those not in compliance with the federal statutes.
So IF something bad happens (electrically) and OSHA comes in, the first thing they will want to see from an employer is the electrical safety program documents. Don't have it? Plan on getting a lawyer, and you might want to get your affairs in order because you might be taking an extended unplanned vacation with minimal accommodations. Have one but your employees didn't sign on to it? Same thing. Have one, the employees signed it but ignored the requirements? Now the onus is on a supervisor who allowed it. Nobody allowed it by the employees did it anyway? Now it's on them which would not be criminal under the OSHA statutes, but depending on how bad it was and if anyone else was hurt, may fall under "willful negligence". Bottom line though, if nothing bad happens, nobody knows if you are out of compliance. It's a risk some people are willing to take, either for money or convenience. But all stakeholders should make themselves aware of all of the risks. Every time I bring this up to "management" types, you can see them shiver in their shoes at the mention of criminal charges. Most of them claim to have had no idea, but when they bring it up to their lawyers, they get the truth and jump all over putting out a program.
So taking this a step further: this law also cannot be "subrogated" meaning an employer cannot get around the requirements for having an electrical safety program by just hiring a contractor and making it their responsibility. So in a "commercial" setting, that implies the customer is an employer, which makes them subject to the federal worker safety statutes, regardless of whether they contracted it out or not. This is not to say that a commercial enterprise that never does electrical work must have this useless policy, it just means that when they contract with someone, they are responsible for ensuring THAT contractor has a policy that meets the OSHA standard. So that means any contractor doing commercial electrical work MUST have an electrical safety program in place, even if you are a one-man-show. Does every small commercial enterprise know this and make a point of ensuring that anyone they hire meets this criteria? No, but they should, and it might be buried in the insurance documents they signed for their business. Do some know but choose to ignore? Absolutely, but again, at their own personal risk, including that of criminal prosecution. This by the way is a great argument for someone trying to compete against an unlicensed contractor or handyman doing commercial work.
Then finally residential. If you are doing electrical work as an employee of a company, the company must have a program and you must follow it, including their PPE requirements. If you are a one-man-show and you ONLY do residential work, technically you can get away with not having a program. The homeowner is not an "employer", he is hiring you as an independent contractor. You are also not an employer if you have no employees. That's the ONLY way it works that "you don't need PPE for residential work". In reality if you love your family and want to protect them from the devastation of not having you to provide for them, you SHOULD be concerned with your PPE.
Recap: you ALWAYS need PPE if you are an employee. You ALWAYS need PPE if doing commercial or industrial work even if you work on your own. You ALWAYS should use appropriate PPE when doing residential work as an independent contractor, but if you chose not to, that's your own risk.