I doubt it is a coincidence that folks from U/L and NEMA sit on the CMPs. They sell manufactured products and people pay for listings.
Nobody at U/L is making money if you build something in the field.
It is true that a lot of AHJs and life safety departments will say, if you replace the cord cap on an extension cord or a line cord, it is no longer listed. It begs the question,"why sell cord caps at all"?
We were not allowed to replace cord caps at IBM. We had to order the whole cord assembly, with a NRTL tag on it. That was one reason the C13 connector became an industry standard. You could just swap cords.