@rotarywise: If you are quoting JAR-FCL 2.240(a)(4), I sincerely don't get how you extrapolate from "complete at least 5 hours of instrument instruction and pass the IR Skill Test in a multi-engine helicopter " to "The 5 hours training is, therefore, training leading to an instrument rating"
Those 5 hours of instrument instruction are not instruction towards an Initial IR(H) rating but instead instruction towards the extension of an already existing IR(H). I agree with you in the sense that a TRI(H) cannot instruct towards an initial IR and therefore a IRI(H) is needed in that case.