Joe you did not say anything about 110.26 in you opening post, you posted 440.18 which only requires them to readily accessible.
Let me describe the job I am just finishing up.
I have 28 - 480 3 phase heat pumps in the suspended ceiling spread out throughout a 27,000 sq ft office.
Each one of these has a disconnect mounted on the unit.
Would you fail my job because the ceiling and the office furniture are in the 110.26 work space?
If not why?
You say the disconects in the photo are in violation so my above the ceiling disconects must be also.
What would be your solution?