Citing 300.21 was an off-the-cuff response. That said, my take on 300.21 is that if there's a fire a wall wart will not fare well and will contribute to the spread of the fire. It's not the strongest argument, but there's really not a lot about this in the NEC. This is a case where, if I was inspecting, I'd rather make a weak call to try to stop what I see as a true safety hazard than do nothing.
My opinion is that wall warts tend to be cheap. They have components in them that can fail and/or catch fire. Not a good thing to put above a ceiling, out of sight. I've had them get hot enough that the 115VAC prongs melted through the case. A 50KVA transformer will also get hot, but it will have clearance and will have reasonable overload protection. I doubt that a 15A or 20A breaker would trip for an overload on a wall wart.
As to the post about 300.22(C) from jkim780, it would apply only if the space above the ceiling was used for environmental air. The projects I've done that wanted receptacles like this were hotels, and 300.22(C) would not have applied.
I think this issue needs more research, time for which I don't have right now.
Martin