I finally met with the inspector on another part of the job and discussed this issue with him. Here is a copy of the letter I sent to him, see if you think it makes sense or if you disagree:
Rick,
Hi, I spoke with you the other day about outlets in cabinets at (the job), perhaps you remember, when you were inspecting the hot tub.
210.52 is the general article requiring outlets every 12' and so on. The first paragraph has "the receptacles required by this section shall be in addition to..." and then they list 4 items. That means that outlets that are part of those 4 items cannot be counted as meeting the other requirements. In other words an outlet in a cabinet cannot be counted as one of the outlets required by the 12' rule. Item (3) talks about outlets in cabinets, and Item (4) talks about outlets more than 5 1/2' above the floor. Item (4) doesn't have anything to do with cabinets. If an outlet is more than 5 1/2' above the floor, then it can't be counted as meeting the 12' requirement.
Now if you go to the next page, Article 210.52(A)(2)(1): It defines a wall space: "Any space 2 ft or more in width...and unbroken along the floor line by doorways and similar openings, fireplaces, and fixed cabinets. Note the term "fixed cabinets" is new in the 2011 Code. Doorways, fireplaces, and fixed cabinets, without regard to height, are considered breaks in the wall for the purpose of this section.
I would conclude that an outlet in a cabinet is not required, and if one is installed, it can't be counted as meeting the requirement of the 12' spacing rule, and if cabinets constitute a break in the wall line, then an outlet there would be permissible but not required.
Hopefully that make sense! I could be wrong too.
Let me know what you think sometime when you get a chance.
Thanks,
Don Natelborg