I guess the question is whether the pipe is merely the structure holding the box, or is supposed to be "conduit." I don't think anyone would have a problem with a low concrete block wall here, with the box embedded in the wall. Is this any different from that? It certainly is if there there's THWN running through the ABS. On the other hand, I don't think it's a problem if there is a legitimate wiring method encased in the ABS, such as UF or some kind of conduit system.