Yes, it can switch hot and neutral of two lines, but why switch neutrals? My RV is setup for 115V, so all connections on the right side of the switch are ganged together to be the outgoing hot 115V. The left side of the switch upper two terminals are the incoming 30 Amp hot from shore power, and the left side lower terminals are ganged together for the incoming hot from my 2500W inverter. My outgoing hot then feeds the normal circuit breaker panel of the RV and I switch off the unnecessary loads. My system is essentially so the wife can run her hair dryer off-grid if we aren't at a campsite with power.
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