Hotline, KJay ... I am inclined to agree. Indeed, for dishwashers, I much prefer an accessible plug under the sink, to either hard-wire, or a receptacle buried behind the unit. The challenge comes with the next step ....
IF such an assembly were submitted for listing, it would be expected that the opening be large enough for the plug to pass through, and that there be no sharp edges to damage the cord.
While that might be 'common sense,' I don't see anything in the NEC to require such measures. Conceivably, one would be allowed to make but a notch at the back of the cabinet to let the cord alone squeeze through, then mount the cabinet permanently to the wall.
Yesterday's microwave was such a case; for some reason, the installer started with but a slot, then changed his mind, and made a hole. Why? I have no idea.
