To expand on what Kyle said a little, the FSX/ESP platform suffers a performance penalty for every unique click spot. As you can imagine, a circuit breaker panel adds a lot of click spots which many people will never use. X-Plane doesn't suffer from this problem. So it isn't really anything to do with how circuit breakers work or would be modelled. It could be done, it just isn't worth the performance loss.
Majestic took a different approach in their Q400 to get around this by having all circuit breakers on a panel share a common click spot which opens a 2D panel which circumvents the problem.