IMHO there needs to be a discussion of just what 'above' means in this context.
I know that by the simplest understanding, one location is 'above' another if you can draw a line from the center of the earth through the lower location and then though the upper location. Pretty darn simple.
Yet if we use this meaning of 'above', then under 400.8(6) you couldn't use flexible cords on the second floor of a structure if there were a suspended ceiling on the first floor. Clearly electricians, customers, and inspectors have a shared understanding that 'above' stops somewhere...probably right at the finished floor of the next floor up
In the case of a very large room/building (I am imagining an aircraft hanger), with a smaller room inside it. The smaller room has a suspended ceiling. By a reasonable understanding, where does 'above' this ceiling end.
It seems to me that any space that can be easily seen or accessed from the open floor (outside of the smaller room) would be considered by most everyone to be outside of the space restricted by 400.8(6). Build a sturdy floor over the small room (say for materials storage), and by common usage it would definitely be outside of the space restricted by 400.8(6).
But as Charlie notes, the code says what it says, and it clearly says 'above' with no explicit definition of above. Better start rewiring all those office buildings
-Jon