This working space issue is always going to be a judgement call. Who is to say that the disconnect behind an AC is more likely to need service than the receptacle under the sink for the disposal. As soon as you make a decision, you will be wrong on your next service call. Anyone who has crawled on his belly in a 140 degreee 3:12 attic full of blown in insulation, looking for a J box, will question the "accessible" rule too. :-)
