You see a blue print and there is a room over the garage with a set of stairs going up into the area. There is a door at the bottom of the stairs, and several windows in the area. The blue print calls this area "Storage". There will be drywall and insulation on all 4 walls. Does this room need to follow 210.52 with recpt. 6'-12' spacing?
Here it is based on heated space. If it is unheated then it is not habitable.
I had a job where a lady owned family land that had her dad's old hunting lodge out in the middle of the woods, a small 2 room block building with a porch. She wanted to put a bathroom in it so she could use it. She hired a GC, pulled full permits, drilled a well, put in a septic system, put in a full bathroom, water heater and full kitchen. She even added a bedroom. I wired it fully to code except the 12' rule. It even had phone and cable.
The inspector tried to fail it but had to pass it under duress after arguing with the GC. The only heat was a wood stove and a small space heater in the bathroom, therefore it was "uninhabitable".
Ceiling would require FR sheetrock on ceiling and the wall(s) shared with the living space, per the Bldg guys. Any columns also require FR sheetrock wrap.
The shared walls with the living space also require 24" minimum spacing between penetrations in those walls. (ie: no back to back boxes, etc. Alternative is to wrap the boxes with fire pads ('putty pads').
That gets back to whether the area above the garage is "living space" or just storage. Personally I would assume that if they are dry walling the area, it is "habitable", whether they store junk up there or not. When they do turn this into a spare bedroom, they will thank you for the receptacles and the cost is minimal at the construction phase.
I had exactly the same issue when I built the two story garage in Md and I thought I was saving money somewhere by saying the second floor was "storage" but the guy at plan review said there was nothing to be gained by doing that since the tax man just looked at the outside envelope size.
These days you might get some relief from the energy code but that will come back to you in increased utility bills down the road. It is really hard to justify falsifying a building permit application.
Again guys we go into the "What If" scene. The walls need FR sheet rock because of insulation. The blue print states that it is storage only. There might or might not have baseboard heat, but it could have a heating register. Does the code ever mention "Habitable rooms"? It does say that: " Kitchen, family room, dining room, living room, parlor, library, den, sun room, bed room, recreation room, or similar room or area of dwelling units, receptacle outlets shall be installed in accordance with 210.52"