With respect to the patient, if the medical equipment has Type F insulation (BF, CF) or if the SIP/SOPs are earthed or there is an earthed intermediate circuit, then there is really no potential harm from SIP/SOPs.
The "earthed" you mentioned is not for "protectively earthed" only, right?
The intermediate circuit including the SIP/SOPs is normally earthed but will definitely fail the impedance and current-carrying test which based on earth fault of mains side (cl. 8.6.4).
In practice, SIP/SOPs should not be subject to high current testing unless the fault source is unlimited (but that is not true). Unfortunately, the standard seems to apply an unlimited mains source on the SIP/SOPs (the resistance in Figure 14 is optional and is just to protect the person performing the test).