Otherwise, I believe that ALL the receptacles are supposed to be tamper-proof ... even the one on the garage ceiling, for the door opener.
BTW ... only a few days remain to offer proposals to the 2011 code.
Correction: Closing date for NEC proposals is November 7, 2008.
A more complete answer:
The code specifies (406.11) tamper-resistant receptacles in ALL areas specified in 250.52.
210.52 addresses receptacles in residences, including: kitchen receptacles, bathroom receptacles, outdoor receptacles, balconies, laundry areas, garages, and hallways.
Oddly enough, as with the AFCI requirements, they seem to have overlooked stairwells.
210.52 makes no distinction of receptacles that are not readily accessible - be they inside cabinets, behind equipment, dedicated (single), or on the ceiling.
One might say the code paints with too broad a brush .... maybe gets into design issues ... well- get those proposals in!