Either way, 110.26 first sentence explicitly says all equipment. Just sayin, that's what the explicit text reads.
And the argument has been made against me before that you can't just stick in your own interpretation, that it "says what it says."
If we were to read it that literally though, devoid of a common unspoken understanding that it doesn't apply in this way, the only thing I can of, is that the countertop becomes a "platform" and now requires 6-1/2 ft. clearance which puts minimum ceiling height above 10ft for any area with a countertop.
Perhaps a rewording of 110.26, which I understand really just serves as a catchall opening to the section,
or an additional exception to 110.26(A)(3) is merited??
Either way, I was just talking about depth in my comments.
The point is, you can't (well, you can, haha, but if you care about not being a hypocrite, shouldn't) take both positions of:
(1) The code explicitly says what it says and you can't just stick your own meaning into it.
(2) We all know what the code is TRYING to say because we're special.