I personally don't see a problem other than it is an odd place to put a sub panel in a commercial building. But since space is a premium.......
I just wanted to be sure since the service disconnecting means is not allowed, I wasn't sure if it stated elsewhere in the code that sub panels, load centers etc shall not be installed in public restrooms.
(E) Not Located in Bathrooms. In dwelling units, dormitories,
and guest rooms or guest suites, overcurrent devices, other
than supplementary overcurrent protection, shall not be located
in bathrooms.
240.24 would not apply to a restaurant or commercial kitchen, correct. Only dwellings, dorm.'s, guest rooms or guest suites.
I am bidding a kitchen addition to a restaurant that is showing a sub-panel in the employee restroom in the kitchen. I wouldn't put it there personally, but if that is where it is shown and as long as it does not contradict the code, then it should be ok.
I just wanted opinions from people smarter than me and know the code better than I do.