Yes, the wink & nod does happen.
The last 'cord' battle was for a fast food prep area with the equipment requiring cord connections for cleaning the lines. That AHJ was adamant; cord could not be hard wired from a 5x5 at the ceiling (flush), strain relief, and a cord cap all of about 4+/- feet. The AHJ wanted a TL receptacle in the 5x5 (flush at ceiling) and the cords on the equip to be long enough to reach. A few weeks of arguements, a trip to the Board of Appeals, and fast food won the appeal. BTW, cord caps were all pin/sleeve
