SS just on the point of tail rotor failure drill, if you shut the engines down completely, as the airspeed reduces at the end of the manoeuvre, the drag from the transmission gears, oil pumps, hydraulic pumps and alternators (depending on type) will cause the fuselage to rotate once weather cocking effect is lost, resulting in a probable rollover.
Therefore it is advantageous to have a very small amount of torque on, to counteract these draggy losses. Depending on type, it might be that leaving one or both engines at idle provides this torque.
In the case of the 135 with which I am unfamiliar, but going on your comment about N2 at 60%, surely the heli should be on the ground by the time 60% Nr is achieved during an "engines idling" landing, thus any yaw will be minimal as a result of the ground contact, and anyway perhaps welcomed to counteract the drag yaw. The engines would remain at idle and so the max torque produced would be "not a lot".
Therefore I suggest that the RFM procedure would be fine in practice (not that I am volunteering to test it!).