"To interpret it as a requirement that an individual be physically standing on dirt is a little ridiculous isn't it?"
Absolutely!!!!!!!!!!!!!!!!!!!!!!!!!!!!
I go outside my house and stand on a poured pad for a patio, that is "grade Level"
There is a 2 foot raised deck with a railing. The receptacle is on this deck and not reachable from grade - add a receptacle
There is a 2 foot raised deck with a railing. The receptacle is on this deck and is mounted within reach from grade - job complete.