Most people first do a IR skills test on a SE then do their ME & IR. For them it's not a problem.
I disagree, most people do their initial IR on a ME; I only know of a handfull of people who have done the IR on a SE!
The three approaches would have to be on the SE and could not be part of the prof check on the multi.
That would seem logical but not according to App 8
* Provided that within the preceding 12 months the applicant has flown at least three IFR departures and approaches on an SP class or type of aeroplane in single pilot operations,
No differentiation between SE Class and ME Class or Type!