From my experience if device is constructed correctly N/L swapping does nothing, but if device is crooked bad things might happend, my oven was tripping breaker (dunno how you call it but its the one which measures leakage current) every time I rurned on the oven so it means that electrolux POS case was live (100% polished steel)
Also all cheap socket extenders have switch only on one side, so if L/N is swapped it does not matter if extender is on or off it's always live....