I don't see why it would. The GFCI protection is to protect the 'user', someone who has plugged something into the receptacle. Why would it matter if the receptacle were mounted in the floor or in the wall? The location of the receptacle should matter in determining if it needs GFCI protection, not the wiring method.
Dave,
The rule in Column 4 of Table 300.5 only applies to residential occupancies, so if this is not residential, then the GFCI would not be required for "0" burial depth.
Don