I can live with GFCI under the sink being considered not readily accessible even if I have disagreements on that - NEC needs to make it's intent on this more clear somehow IMO. This is one of those things I agree should have fairly easy access to, but also isn't something that needs emergency access to, but as an installer if it is clear I can live with it even if I don't agree with it.
My bigger issue on this is the need for GFCI period. As I said earlier, you can throw all the "what if's you want out there, but if you are going to do that, why not require GFCI for "everything". Otherwise how many statistics are there for shock and electrocutions from an otherwise properly installed/maintained receptacle under the sink? I bet it is fairly low.
Us installers aren't rolling the dice, the AHJ is when it comes to being 3 years behind. Us installers are just following laws set for us, AHJ may have more immunity to some degree, especially from an individual lawsuit, but get large group together and even if they can't win any monetary award, there is more potential to get something done.
I don't know about how it works for you, but here next code isn't in the law books until it goes through State Legislature, so it sort of puts such issue on the Legislature and not the Electrical Division itself. So depending on how legislation goes, in a new code year the bill often won't even be introduced until March or April. All bills passed don't go into effect for 90 days unless there is an emergency clause attached to them, so we don't see adoption of new code until maybe June through September depending on when bill was passed. If bill gets any objections or hung up for other reasons, happened with 2008 NEC, it may not even make it in the current legislative session and may be another year before it gets visited again. We only used 2008 for maybe about a year and a half before 2011 was adopted in a fairly usual time frame.