Standard procedures for maintence is to tag a breaker when it is pulled. The tag should contain who pulled it and why.
Never heard of that one before. It's certainly not standard practice anywhere I've been.
Good idea though.
Normally if a breaker is pulled it is flagged and either a log entry made or job card raised to reset it.
But, as has been said, in the real world SOPs are not always adhered to are they.