Confirm this in 7.2
To be more precise: I have 2 actions in my SQL IDE:

1) a run action defined like this:

@SuppressWarnings("serial")
@ActionID(id = "com.sqlbrowser.module.sqlsupport.editor.actions.RunSQLAction", category = "Run")
@ActionRegistration(displayName = "Run", lazy=false)
@ActionReferences(value = {
  @ActionReference(path = "Shortcuts", name = "F10"),
  @ActionReference(path = "Menu/&Run", position = 351),
  @ActionReference(path = "Toolbars/Run", position = 352),
  @ActionReference(path = "Editors/Keybindings/NetBeans", name = "F10")})
public class RunSQLAction extends CookieAction {
...

2) a debug action defined like this:
@ActionID(id = "com.sqlbrowser.module.debugger.DebugStartAction", category = "Debug")
@ActionRegistration(displayName = "Start Debugger", lazy=false)
@ActionReferences(value = {
  @ActionReference(path = "Shortcuts", name = "F5"),
  @ActionReference(path = "Menu/Debug", position = 341),
  @ActionReference(path = "Toolbars/Run", position = 351),
  @ActionReference(path = "Editors/Keybindings/NetBeans", name = "F5")}
)
public final class DebugStartAction extends CookieAction {

I checked all the code that enable/disable these actions and nothing looks strange

So the behavior is that, from the Editor window, F10 is effective (launches the Run action) while F5 is irresponsive

However, if I swap F5 & F10 in the declaration, now F10 launches the SQL debugger

This shows that it is not so much the actions that are responsibles but more the shortcuts themselves, as if F5 has an assignment from another module which I use as  a dependency. 

So I removed the F5 bindings to see if F5 would be assigned to something else by looking at Options / Shortcuts, but F5 does not seem to be assigned to anything...

Additional comments:

Of course, as in 7.1.1 navigating to the menu by Alt + TopLevel menu accelerator and showing the menu 'magically' activates the F5 key

This happens for F5, F6, F7, F8

F10 & F12 work straight away

I am now only using 
  @ActionReference(path = "Shortcuts", name = "F10"),
i.e. no longer 
  @ActionReference(path = "Editors/Keybindings/NetBeans", name = "F10")

This shows the shortcut keys in the menu
However, for most of the shortcuts, an initial Navigation to the Menu with Enter pressed on the Action will 'trigger' the binding of the shortcut key (the shortcut key is not active until then)

Can't reproduce in 8