"Now that it says "that are present", just because it got covered up before you got there doesn't make it "not present". They did throw in an exception for existing construction though, you don't need to tear up a footing just to gain access to the rebar when putting new service into existing construction. New construction you need to plan accordingly though."
I still tend to interpret this to mean they have a right to not let you pour the concrete, but if you have already poured, as you say they can't make you tear it up.
I don't really understand the risk of not bonding a rebar CEE to the GES, can anyone give me one example of why this would be of benefit?