First, let's be clear as to what we are discussing.
Your usual bathroom tub / shower area can't have a switch within the 'space' according to 404.4. There are some areas for debate. These include:
-the exact borders of the 'tub or shower space;'
-the exact limits of the 'wet' location; and,
-whether a tub with jets in it is covered by this section.
If you're talking about your typical 'hot tub,' or 'jacuzzi,' then 680.43(C) applies, and not only need the switch be outside the zone ... it needs to be 5 feet or more away.
While the language of 680 is pretty clear, and as worded it would certainly include the jetted bathtubs folks are retrofitting into their bathrooms .... I have my doubts whether 680 should be applied in a bathroom setting. Existing designs, limited spaces, and other code requirements all combine to make it nearly impossible for there to NOT be a violation. Even if the switches comply, that receptacle by the sink is an issue - but that's another discussion.
Also, the 680 citation applies only to light switches ... leaving all manner of debate possible should the switch control something apart from the lighting ... say, the pumps or the heat. In short, this lovely just MIGHT be in a compliant installation, according to 680:
Indeed, absent a shower head ... is that really a 'wet' location, according to 404? Would using a bubble cover solve the issue?
Now, if you're talking a more typical bathroom, such as this one:
IMO, The outer switch is clearly outside the tub zone, the middle switch is outside the zone if you define the zone using the inside wall of the tub, and the inner switch MIGHT be OK, once you account for the curtain to place them out of the zone.
However you define it, there is absolutely no code rule that says such switches need to be out of reach by a person in the tub or shower.