All OSHA rules and common sense aside...
I tape when I'm putting in temp recepts for construction sites, especially if I'm suspicious that the drywallers/carpenters/laborers will remove the recept on their own accord when I'm not around. Can't rely on 'em to open the CB...
These Recepts are usually GFCI and are abused during construction, so they are replaced during final punch-out with standard receptacles suitable for the area, without tape.
As far as tape around wire nuts... some manufacturers have taping wirenuts as part of their instructions, some ceiling fans and fixtures have these. Got to comply with the instructions, right?
I agree that nothing is harder to remove than 75 year old friction tape melded into a glob... but the "art" of taping is part of a sparky's legacy, right?