But it is not correct and is dangerous. I hope you dont work as an electrician for anybody….If it was my house i would install flush blanking plates, plaster and move on with my life….. if you are concerned that someone may decide to hang a picture under the socket
Because your cavalier attitude is dangerous.If you are tiling the wall why worry ?
If you read the article http://www.telegraph.co.uk/news/ukn...r-electrocuted-in-botched-fitted-kitchen.html you will see that the problem was that a metal rack had been screwed to the wall (possibly a tiled area?) and a screww came into contact with a live wire that should not have been there.
You are proposing to enable a similar situation in the OP's kitchen.