I have a closet full of three pin IEC cords. I'd have to do some major searching to find any two pin. I think I'm typical in this regard. So, yes, it's likely this was done as a convenience and the third pin is vestigial.
My (sold originally in the US -- and still
in the US) Quad ESL-57s have two-connector IEC-style power input 'jacks' (
ahem, sockets) on them. Just a random & empirical datapoint, offered strictly as-is and FWIW.
I castrated (so to speak) the plug on a couple of three-wire generic IEC-style power cords for them. The cords they were supplied with were (are) crazy long (i.e., too long for my application -- or at least my preference)
and that 'vestigial ground [pin]' thing kind of weirded me out.