There is no requirement that GFCI receptacles be readily accessible. We've all had to spend serious amounts of time troubleshooting a dead circuit- only to discover a GFI buried in some obscure corner.
What is commonly done and passes often has little to do with what the code may require if you take the time to read the sections with an open mind it can be surprising.
From the UL White Book
"Ground Fault Circuit Interrupters (KCXS)...
I am well aware of that UL section. It does not change my opinion that GFCIs must be readily accessible.
Again read the definition of switch and the scope of 404.
JMO, and I will continue to install all my GFCIs readily accessible.
Bob