I haven't seen a discussion like this one, that so clearly illustrates the difference between 'design' and 'code,' in a very long time.

There are many tangents to follow: the proper role of codes, the concept of 'code minimum,' and - perhaps most important - making the customer understand the value your proper design choices -down to the materials you select- add to the job.

This detached pool house is a case in point. While 'code' may not require receptacles either inside or outside the structure, I have to think pretty hard to imagine a situation where a couple receptacles would not come in handy. I mean ... do we really want to have to run 200ft. of cord to power the hedge clippers?

In practical terms - and you'll not find any mention of this in any codebook - I'd have to look at the bathroom and ask: are folks likely to be changing clothes in here? If they are, then there will likely be a desire to use a hair dryer- so a receptacle would make sense.

We also tend to assume that the building will also shelter the pool machinery. While a reasonable guess, I have seen such 'cabanas' that had no power at all (and only cold water showers). I can't, in good conscience, insist on the effort that bringing power to the hut would entail.