I would agree that the UL/NEC lines here are blurred... Nothing in the drawing suggests a 'product' or 'kit', but does suggest a mounted outlet box in a movable drawer, hardwired to an junction box via a non-chapter 3 method. (flex coil?) If "flex Coil" suggested NM to some as in a 'coil' of NM - it would be a violation, support physical damage... The outlet box in the drawer is not covered in 314.23(A) through (H). It might be considered with a wide view that it is 'pendant mount' but it isn't really, so it is quite possible a lack of support for the outlet box.
They do make, so I have found, a 'coiled' SOW, and SJOW, but as a circuit extension for a 15 - 20A circuit it would need to be 14 or 12. At which point that cord is going to be a BEAST behind a drawer. (.6-.75 OD with a coil diameter of 2 1/4")
And if it were a "Listed" product or kit, it would have installation details provided that would have specific parameters for the instalation of this... Probhably furnature equipment listing etc.
Bottom line, its a neat idea... But my AHJ would not sign off on it as drawn. With jumping around through a lot of code hoops I could make something like it work to code, but I am going to have 5 marker tabs in my book at the ready for the inspection, and even then it would be a crap shoot.
A case in point, remember those "Pop-up" recepticals someone posted in a recent thread? I know someone who tried to use them and got shot down as they were considered subject to physical damage behind a drawer - they had to have the cabinet maker build a dividing panel to protect the cord. (The electrician did not even install them - the GC did, and they were present at the final - EC got the hit...)
