Sensing signal on a power line from high side
If VCC and GND are electrically isolated from Phase, Neutral and Earth, it doesn't matter the direction with which you connect the plug.

Your sensory circuit doesn't even know there's 230 VRMS somewhere else. It will just see the voltage across the current-sense resistor.

Update: It is hard to tell whether your sensory circuit is in fact electrically isolated or not from your mains, because the text in your figure says they are, but the connection between your "mains side" and the GND of your sensory circuit, according to the schematic, says they are not. I have to think that what is right is the schematic, and that you think they are electrically isolated, but they are not. You wrote "This question is not about personal usage risks. Please focus your answers on the circuit level, about the risk on the circuit elements", and I gave you an answer according to that. The one-wire (or two-wire, with little volts between them) connection between the mains and your sensory circuit won't do any harm to your circuitry, and won't distort any reading, but just remember: YOUR SENSORY CIRCUIT DOES NOT SEEM TO BE ELECTRICALLY ISOLATED FROM THE MAINS. If you touch any node of your sensory circuit, you may die. So, be very careful if you have experience with such circuits, and do not build anything if you don't have such experience.