Those passages you linked do not appear to have anything to do with Section 179. The text of Section 179 itself (https://www.law.cornell.edu/uscode/text/26/179) does not define "active conduct of a trade or business." Neither does Publication 946 (https://www.irs.gov/publications/p946). So while I'd love to rely on official sources, we're kind of out of luck.
The AICP's Tax Adviser publication very explicitly explains the lack of connection between self-employment tax (your references) and section 179 (https://www.thetaxadviser.com/issues/2020/oct/maze-real-estate-rentals.html#fn_38). It states:
"Material participation is not required for the active trade or business requirement and neither is significant participation. These terms focus mostly on hours of involvement by the taxpayer. "Active conduct" is a low standard. Being involved in making decisions should suffice."
Section 179 used to specifically exclude "real property used for lodging" but that restriction was removed from 179d.1.C by the Tax Cuts and Jobs Act. It looks like California doesn't accept this change (along with many others in the Act).
So if we can conclude that my property is a business for the purposes of Section 179, my one remaining question is if electrical panels are eligible property.
Edit: It seems pretty clear that the IRS considers electrical wiring and other installations necessary to transmit electricity as part of the building itself, making it ineligible for Sec. 179.
