yep, i'll concede to that. even though it's non statutory it's still good advice, but i accept your point.
what i will say is that, whilst you may be correct about the lack of any hard and fast rules regarding isolators, as the installation designer i must make an assessment of the type of equipment that is being installed and who is going to be using it. extractor fans have permanent lives, motors and moving parts; there is every possibility that something could go wrong at a later date which would require a competent person to carry out repairs. it's not beyond the realms of possibility that these repairs might need to be carried out in less than satisfactory light conditions and because of this, i believe it's good practice to provide isolation from a point other than the fuse board.
also, it might be acceptable to use the mcb for isolation in a tn installation, but what about a tt? i'd want both line and neutral disconnected. it's obviously not ideal to isolate the entire installation, so a fan isolator is the perfect solution.