It isn't a matter of making judgment calls as to what parts to enforce. 90.4 gives the AHJ responsibility for interpreting the rules. The AHJ is required to make judgement calls with respect to many things such as what is "subject to physical damage", "neat and workman like" (though I think that one shouldn't be in there), what is "approved", etc. It is necessary for the AHJ to make a judgment as to what is "likely to require examination, adjustment, servicing, or maintenance while energized". I think the AHJ can also make the judgment call that something isn't practical. If someone doesn't like the judgment made, there should always be an appeals process.
I have called out 110.26(A) when I encountered a storage room full of stored chairs with a panel located at the back wall farthest away from the entrance. These are non-permanent items, but I had to come back after an hour or so, after they could remove the chairs so that I could make an inspection.
I would really like to see 110.26(A) re-written so as to be not so vague, but as I said there have been unsuccessful attempts in the past, and without using practicality, how can we justify not requiring working space in front of receptacles or three way light switches. Sometimes it is necessary to trouble shoot these while energized.