I agree on this one. It's one thing to remove a blank plate or move a picture, etc. and yet another to have to dismantle a hood from the cabinet. There comes a point where it is truly a buried splice and in this case, I think it is a violation.
As professionals, we know that this kind of thing might be required and we can do it correctly, but bear in mind that much of the code is written with the anticipated actions of Harry Homeowner in mind. They can't allow it for pros and not allow it for old Harry.
