I think you are misunderstanding my question. Regulatory agencies (OSHA?, UL?) don't deal in practicalities, they deal in possibilities. Would they approve a cord with a 15A plug but where the wire was rated for say 10A? Maybe they do all the time, I don't know. Practically this may work just fine, but there is a weakest link problem.
Lets imagine I am a European who designs a server with a C14 plug that uses 120V/220V power supply. My server needs 1.5 KW to operate which on my 220V system translates to 7A. Now my customer moves the equipment to the US. They see the C14 plug and plug in a standard 5-15P/C13 power cord. Because we are now operating at 120V, the system draws 14A which exceeds the 10A rating of the C13 outlet. Note that the US plug, wire and circuit breaker are just fine as they are rated to carry 15A.
You could plug this same equipment into a 20A circuit and draw almost 20A through the C13 outlet.
I was just wondering if anyone had any knowledge of how the regulatory agencies handled this situation.