Thanks for reporting! Really, the mapping of L02 is incorrect in ICD10 as well as ICD10CM. However, the vocabulary team cannot remap L02 to the concept you suggested.
"L02 Cutaneous abscess, furuncle and carbuncle" is a hierarchical entity for a group of pathological conditions indicating localized purulent inflammation of the skin of different body parts. According to the general ICD logic, abscess, furuncle, and carbuncle are NOT simultaneous conditions. That is why the real meaning of L02 is “Cutaneous abscess OR furuncle OR carbuncle”.
So, if the vocabulary team maps L02 just to 4137468 31928004 Abscess of skin and/or subcutaneous tissue, this will lead to irrevocable data loss. When someone wants to retrieve records of all patients without abscess but with carbuncle or furuncle, which encoded as L02, he or she will never get them.
Due to this, L02 has to be remapped to the closest common ancestors: 200174 80659006 Disorder of skin and/or subcutaneous tissue AND 4027384 128139000 Inflammatory disorder. This variant of mapping is reflected in the mapping rules. Although the approach seems to be not perfect now, nevertheless it will help us to embed L02 into the SNOMED CT hierarchy as SNOMED Extension concepts in the future.