Reversing plugs with only two wires (live and neutral) is generally considered acceptable because the wiring for these plugs is designed to accommodate either orientation. These plugs are often used for appliances and devices that don't have a specific polarity requirement, such as lamps, toasters, and many small household appliances.

In such cases, the design of the plugs and sockets ensures that the appliance will function safely regardless of how the plug is inserted. This design simplifies the connection process for users and reduces the likelihood of errors.

However, it's crucial to note that even though it's generally acceptable to reverse two-wire plugs, this doesn't apply to three-wire plugs, which also include a ground wire. The ground wire serves a vital safety function and should always be connected correctly to ensure electrical safety.

So, while reversing two-wire plugs is typically fine, it's essential to be cautious and follow proper wiring practices for three-wire plugs to maintain safety and prevent electrical hazards.