Oh, I get where you two are going: refueling in a state where the ICE won't start, but will allow AC.
In N, ICE will NOT start. It can't start since it uses MG1 to turn the engine over, and the point of N is to disengage both motors so that the car can free-wheel. AC can still operate, but if it is hot enough to need AC, your battery will deplete quickly. When you deplete to the point of the car powering off, you could get a small spark out of the sytem main relays. I don't know if those relays are hermetically sealed or not. The likelyhood of the high voltage causing a spark that would cause a danger during refueling is probably extremely remote, but really so is refueling with engine running.