I'm not sure it matters if there are splices.
314.29 Boxes, Conduit Bodies, and Handhole Enclosures
to Be Accessible.Boxes, conduit bodies, and handhole
enclosures shall be installed so that the wiring contained
in them can be rendered accessible without removing
any part of the building or, in underground circuits, without
excavating sidewalks, paving, earth, or other substance that
is to be used to establish the finished grade.
Exception: Listed boxes and handhole enclosures shall be
permitted where covered by gravel, light aggregate, or noncohesive
granulated soil if their location is effectively identified
and accessible for excavation.