This whole time the blame has been put on the tile layer and or the electrician.
In the end, It's actually the fault of the owner (who is also the inspector) or, his design team for approving a set of drawings that indicated the final height of the tile being the same height as the center line of the box roughed in for the emergency light.
If the tile layer did his job per the plans, he's not going to want to carve out the tile around the box if that's actually the height the owner wants.
And,
If the electrician roughed in the box at the correct height per the plans and the tile is incorrect, there's no need for him to move his box either.
Maybe the Owner/Inspector should receive a violation of impracticality from the electrician and the tile layer.
As it stands now, if he actually is the owner, it seems he's flagging people for his own mistakes.
Either move the box, or, lay another row of tile and be done with it.
Don't go citing code violations for your design when it doesn't work out.
JAP>