@Kevin_Boutwell as promised I tested your use case.
Actually I have no good news
I connected Shelly1 in detached mode to physical toggle switch, configured it via MQTT, created switch entity based on Shelly input only. In NR I configured it to toggle my hue strip.
The first attempt to reproduce it was successful. It worked as you described. The strip turned on when HA was restarting. What is strange, the strip was ON, but the light switch in my GUI remained off. And I was not able to make it on. Since GUI button was inactive I had to use physical switch connected to the Shelly a few times to make GUI representation relevant.
Then I enabled “Previous state doesn’t exist” in trigger node configuration (see images in previous posts).
It fixed the situation. Because I wanted to be sure that it’s reproducible I unchecked this option. Unfortunately the issue is not manifesting anymore
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If you disable your NR flow, is it still enabling your lights on HA restart?