Interesting question. A court wouldn't bring you in for having E-spec lights, but you could be failed by a really strict inspector next time you go for a safety check.
Another scenario: Plaintiff claims that an accident was caused by glare from vehicle with Euro or aftermarket lights. Plaintiff would bear the burden of proof of showing that the accident was indeed caused by the lights, but not merely because they are non-DOT, but usually in the proper aiming and placement of the lights. Clearly the defense, assuming that the lights were working properly and aimed correctly, would be that despite being non-DOT, they are actually better than DOT.
Who pays for broken E-Spec lights? Well, the typical answer is that, unless you have informed your insurer that you have aftermarket pieces on the car, your collision insurance only cover the OEM parts, including spoilers, rims, engine mods, etc. Further, check your policies to see if the carrier has to use New OEM parts or "OEM-Like" or equivalent parts, sometimes even "remanufactured" parts.