You've convinced me, I'll never look at an occupancy sensor the same. Even if it has a button that allows me to manually turn the light on or off.
Next house i do is getting all switch legs down from the ceiling. When the inspector asks, i'm just going to tell him the customer spec'd occupancy sensor.
Either way, the neutral usually comes down to whether or not it's accessible, not so much the device you're planning on putting in. There's lots of in wall automatic lighting controls that do require a neutral. And lots that don't. The code is there to make sure we have access to it for the one's that do need a neutral.
Sent from my SM-G950U using Tapatalk