Our NEC only requires the branch circuit breakers be accessible to the occupants. Nothing is said about the mains.
Indeed. we commonly mount the main on the outside of the building, with the branch circuit panel inside. In apartment complexes, the main breakers and electric meters are often locked up, inaccessible to the tenants at all. Meter readers and firemen have 'key boxes' that let them have access at will.
Another common scenario, expecially in commercial locations, is for the main to literally be padlocked in the "power on" position. many of these locks are so rusty, I doubt they would open, even if a key could be found.
I don't see the issue; the tenant / occupant can kill everything but the panel feed from the panel.
