You're the one making the leap from "structural features" and "wall and ceiling finishes" to "any part of the building."
What part of a building is not part of that building? What part of a building is allowed to visually obscure a J-box?
No brother Larry it is not me making any type of leap it is the NEC that already made the leap
314.29 Boxes, Conduit Bodies, and Handhole Enclosures to Be Accessible.
Boxes, conduit bodies, and handhole enclosures shall be installed so that the wiring contained in them
can be rendered accessible without removing any part of the building or, in underground circuits, without excavating sidewalks, paving, earth, or other substance that is to be used to establish the finished grade.
Exception: Listed boxes and handhole enclosures shall be permitted where covered by gravel, light aggregate, or noncohesive granulated soil if their location is effectively identified and accessible for excavation.