Yes.. thats my understanding also.. it would be considered good practice to ensure UL certification. That said, I understand your point re employers not wanting to take on the liability for staff to use a CMS in the US, that said in fairness I wouldn't consider it unsafe.. seems fine for europeans, and there are some differences (e.g. in the UK I don't think you can use dado cutters, and the saws comes with shorter arbours to facilitate this)
What I was looking at doing if there was enough interest was ording some CMS sets to be delivered to me in UK and then ship then on, not as a business venture but to help fellow FOG'er. I think you are right re if going down this route not being able to claim taxes back, but the exchanges rates are ok, and thought if someone really wants they CMS its a small price to pay.
I think from a Festool perspecticve I won't have done anything wrong, I will have bought the unit from a UK dealer, shipper to a UK customer in the UK. Can't see why they would care what I then do with it. I just want to make sure I am not liable once the unit is used in the US.. am pretty sure I could write up a waiver (it was sold on the bais as being a rare museum piece to the US.. not for use!)