It is all about safety. Less than the Code creates undue risk. Reasonable but, wrong. The tamperproof receptacle is to protect small children just like the requirement for car seats is to protect small children. It makes as much sense to require child safety seats in all passenger cars as the requirement for tamperproof receptacles. Doesn't matter that the car is to be operated only by an elderly couple with no children. Maybe someone with a child will someday own the car.
The responsibility for protecting children begins with the parents. Electricity like fire, is hazardous. The parent needs to teach about the hazard, and keep the hazard away from the child.
It may take a village to raise a child but, we shouldn't raze the village for a child.
