OK, now for some commentary...
In the NEC, references to abandonded wiring is within the LV Articles. (Period) There is no direct references to voltages, nor to wiring methods utilized within Article 300 wiring methods. Hence, we as EC's and AHJ's have to employ some common sense, which is also not referenced within the NEC.

Intent of removal is to reduce fuels in the event of a fire. Now, think about accidental powering of 'abandoned' conductors...possibly causing arcing, etc.

Additionally, there's the issue of having to work around all the 'junk' while doing you job. Also, explaining the stuff to the AHJ.

Owners that I have worked for as an EC have taken the position of complete removals, unless it is being reconnected. ALL LV is stripped out end to end.

John


John