$N \cdot L < 0$ implies that the light is directed in the direction opposite the normal to the visible surface of the polygon. This means that the light is coming from behind and striking the back face of the polygon. In the analogous situation in real life, light striking one face of an opaque surface does not affect the illumination of a second face. Shining light on the back of a book (or other opaque object) does make the front of the book darker (that is it does not apply negative lighting): it simply has no effect on the front face of the book. This is the reason for the max() function.
Applying negative illumination to a surface where $N \cdot L < 0$ doesn't make sense physically. In geometric optics with incoherent light sources there is no such thing as negative illumination.