I don't remember seeing any B&O products with a polorised C7 connector, all the B&O products I can think of which use C7 connectors are un-polorised.
As far as I am aware there is no actual spec for the wiring of these polorised plugs. They are rated at 2.5 amps max on 250 volts and intended for double insulated products such as set top boxes etc.