Thanks for the responses.
Yes, I agree - that's pretty clear.
A usable method requires a decoupled element within the clutch/flywheel assembly which can store braking KE for deployment on acceleration, thus achieving >[125 kW+ICE], without imposing a permanent "inertia burden".
The regulatory hurdles seem to be 1.24 (ERS definition) and App. 3 (energy flows).
The arguement for legality would be that the inertia of the engine/flywheel/clutch is already an ES of sorts and is already switchable (via the main clutch). No clutches types are specifically prohibited on the engine, especially within the flywheel/clutch assy.
Reading this back, I fancy my chances in court less and less ...