If they really want to make a difference, they should enforce this against individuals too, not just companies. Lots of people leave cars idling when waiting in the heat/cold/rain. That adds up too.
As for legitimate reasons to leave it idle, I have no idea.
Air conditioning/heating
If you're talking about the cargo, the insulation will easily keep up over an hour or two plus of being stopped.
In the winter, it’s more common than putting gas in your car. It’s kinda odd explaining this though
We use ice scrapers. :) As a matter of self-reliance and/or common courtesy.
Defrosting the windows with the engine is really not nice, especially not when it’s a diesel with the fumes hanging in the winter air and going inside people’s windows and into baby carriages and kindergarteners’ noses.