Even in a newly constructed building there are many times missed outlets on rough and change orders calling for outlets where none where roughed in. An old work box suits the installation need to a tee... much better than removing sheetrock and such. Prohibition is occasionally "mandated" by job spec though.
Are you talking about using old work boxes at rough in? That depends on the listing of the box. I'd say a smart box would be OK, but using a plastic old work box with ears and driving a screw through the side would not be OK.