Re the "accessible" argument, I always took the view that if the junction box was under an easily liftable floor covering, it was accessible.
As I said, one needs popcorn and time for that discussion, since opinions will vary widely.
However, I suspect that not many people would agree with you. Both the word and spirt of the requirement is that non-MF joints must be accessible
"for inspection and testing", so I would say that it's not unreasonable to think in terms of what an 'inspector' would probably do - and I don't think that (m)any people undertaking, say, an EICR would go around lifting floor coverings in a search for possible buried electrical joints.
In fact, in terms of common sense, the requirement probably should be in relation to "
obviously present and accessible", since no inspector is going to lift every floor covering in a house (even if "easily liftable") 'just in case' there was some evidence of possible hidden joints somewhere (even if they were 'easily accessible' {once the floor covering was lifted} through, say, a screwed access panel).
There's no way electrical work can be designed to take account of any future changes in the building and I believe it is unreasonable to expect an electrician to try.
I agree, within reason. Some of the things that people advise "in case some future person does XYZ" are really pretty ridiculous -
anything might happen 'tomorrow'!
Kind Regards, John