Ah, found it, was looking in the wrong section- 408.36(A) only requires that it be protected on the supply side. The only requirements I've found in NEC for local disconnects (6-hand movement rule) are for service entrances to buildings. IRC 2003 is completely silent on the matter. I'm just going to wire this up MLO, that makes it nice and easy!
BTW, I can't find anything in article 408 prohibiting cutting a new hole. And this seems to indicate soldering the L-shaped hole shut would be acceptable:
NEC 2005 408.7 Unused Openings. Unused openings for circuit breakers and switches shall be closed using identified closures, or other approved means that provide protection substantially equivalent to the wall of the enclosure.
