Imagine a lamp with the bulb removed. You could theoretically stick your fingers into the empty socket. When plugged in, it’s live up to the switch, but assuming it’s turned off you won’t get a shock. If plugged in backwards, it’s live up to the socket… From the other direction! Stick your fingers in and you can complete the circuit no matter what the lamp switch is doing.
Your electric device doesn’t care what direction power flows. It only cares that it flows. This is important in Any device that the user could possibly encounter a condition where they touch a live electric component.
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