Keep in mind that the rule applies to a limited number of equipment types (i.e., switchboards, panelboards, distribution boards, and motor control centers). My understanding is that the reason for this rule is to ensure there is space available for the future installation of conduits, should there be a desire to install new circuits in the equipment. That is different from, let us say a transfer switch, because once you install the transfer switch and the conduits on its line and load sides, there will never be a need to add any more conduits to that switch.
Looking at this photo, I see an MCC with two spare buckets. If the owner wanted to put motor starters in those spare positions, in order to supply new motors, there would not be any way to get the conduits installed at the top of the MCC. So I would call this a ?real problem,? not just a ?violation on a technicality.?