2023 NEC TX
Yeah, you, we, collectively speaking us electricians, will now assume the responsibility if you install a receptacle(s) for an island peninsular etc., see section 210.52(C)(1)(2)(3).
We are required as per 210.52(C)(2)..........to provide for future addition of a receptacle outlet......
OK, So you rough in for future receptacle (s) and you install them as you would normally would do, perhaps at the home owners request or someone else, remember, you are liable should any thing that may happen should there be an accidental spillage on to someone and cause acute harm.
I'm not a legal expert by any means, but I can't tell you what to do.
I know what I'd do, have the owner sign a legal document relieving me of any harm should there be an accidental spillage or harm to some one.
Because the Code only requires to provide for future addition.
Read all of 210.52(C)(1)(2)(3)_(1) (2)(3) for future options.
TX+MASTER#4544