Around here NM is subject to physical damage exposed below 8' - that is exsoped anywhere...... Under, within cabinets - anywhere.
What I do is a two gang adjustable box in the rough adjacent to the plumbing stub-outs fed with a 12/3. (GD/DW) Then at option of the owner -
and at the same cost..... either a 12/2 phases and switch back to the GD adjacent to the sink above the counter to switch a single outlet, or leave it as just two single outlets, and leave/hand one of
these to the GC to install when the CT's go in. (A caveman could do it....) I do it myself if I am on site when the CT's are in.... Two screws, a button and a tube - done! And looks great. Or if they have finish issues with plumbing - take myself out of the loop all together and leave it for the plumber.
The additional up side of these (the dual outlet model), other than customers love them due to the finished look, is that it also powers a hot water heater with the GD circuit while the GD is not in use, then when activated to operate the GD switches power between the two, and back to the water heater when done.
*For those about to jump on my two circuit GD/DW circuit - many of the homes I do use the biggest GD's made and usually the the DW is over 7.5A - some more.... I have even hade customers switch to Miele 220 models on me at the last minute before trim.... (Not that I am covered in that case - but my options are better at that point.)