I myself don't use non-IRS sources to make such determinations. Take a look at IRS Publication 527, page 12 starting at the bottom of the middle column here , and IRS Pub 334 Chapter 5 page 21, section for "Real Estate Rents" here I've copied what I consider the relevant portions of 527 to your query with the specific part in bold print. This will help you make a more educated determination, and easier to deal with an IRS challenge if it happens.
Providing substantial services.
If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C. Use Form 1065, U.S. Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). Substantial services don’t include the furnishing of heat and light, cleaning of public areas, trash collection, etc. For more information, see Pub. 334, Tax Guide for Small Business. Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self- Employment Tax. For a discussion of “substantial services,” see Real Estate Rents in chapter 5 of Pub. 334
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.
