Before the rocks start flying.....
Most installations are inspected "rough" and "final". On "rough", most times, the "tails" are not made-up, unless it's a multi-wire circuit, then the neutrals are tailed. At "final", all the devices, plates, etc, are installed, and the AHJ doesn't take anything "apart" device wise.
Personally, a comm EC that uses #14 tails is not the "norn" around here, as I have never heard of this. (As an EC and an AHJ). Not saying someone would "do it", but it's very doubtful.
The 32 sq mile twp that I am an AHJ in has "everything" from a major regional mall, to office complexes, strip malls, retail, warehouses, hospital, chem plants, and tons of resi, and I have not come across this.
As Bjarney implied, doubtful if it's a $$$ move.