The NEC is a MINIMUM standard. We are allowed to do more, but we can't do less. If the code says that no point on the counter shall be more than 2' from a receptacle, then that is the minimum. Any designer worth his pay should know that and be able to design for it. If the code meant "about two feet" or approximately 2 feet, or somewhat less than 3 feet, it would say so. There are some things that are not clear and subject to interpretation such as "nearest the point of entrance", but I understand what is meant by two feet and do not see any room for interpretation. I do not see how a variance could be granted and still comply with 90.4 which indicates that the AHJ may only waive specific requirements when "equivalent objectives can be achieved by establishing and maintaining effective safety". Unless you can argue that 2 feet = 3 feet I don't believe that effective safety has been achieved in this proposed variance. As others have stated there are options available, a smaller window, a larger sink, etc. Use your imagination and come up with a solution that does not violate the code.
