There is a post around here for decoupaging outlet covers. There are also some tile lines that make matching outlet covers. I understand not wanting/needing the outlets. Could you put them on the sill of the sink? I think there are some angled ones that go on the edge where the counter meets the backspash. Also, there are pop ups from the counters. The 24 inches thing is a silly code IMHO; however, covering a junction box is just dangerous all around. Could you divert the wires to below the cabinets and put the junction boxes there? If you do that, maybe put the plugs there for rechargeables.

I can't imagine a future electrician looking for a failing splice thinking to look there. I realize that I am not an electrician, but when I toned out the circuit, I found a tee at this location. My assumption was that the circuit went down the wall to a switch and outlet, back up to this location, and then across the room to the light and places beyond. Little did I expect to find a flying splice there. In the future, assuming my circuit diagram on the panel has been lost, a "real" electrician toning the circuit will see a tee right at the recessed can. I would expect that he or she would consider the fact that there might be a junction in the box that is required to be there by code for the recessed can, especially if they see only a single wire going to outlet (the switch has been removed). While the circuit will not use the can's box, it will be enough to get someone to look there, where they will see the wiring and the other junction box.

If this is a suspended ceiling that has lift out tiles, you can have boxes above it. If you can't remove the tiles, then no the box is not considered accessible. Frankly it's probably easier and better to just do away with the junction box and possibly move the switch to some where more convenient. Further, the stairway really should have a switch for the light at both ends. In an unfinished basement all these changes will be trivial.

Don't try to discern the reasoning behind any particular NEC requirement. You'll lose your mind on some of them. :) I gather you view the NECs stance on j-boxes is that it is for protection of the conductors. Nope - it's for accessibility for it's own sake. NEC requires a j-box when a splice or tap is made - NEC 2002 Article 300.13. (Busway conductors are exempt and outside what you are asking about). Splices and taps must be accessible according to Art 300.15. Therefore - if you have a splice, you need a j-box. If you have a j-box, it must be accessible. 2002 NEC 300.13 (A) - Wiring Methods - Mechanical and Electrical Continuity. General - Splices or taps are prohibited within raceways unless the raceways are equipped with hinged or removeable covers. (The j-box is considered a raceway). 300.15 Wiring Methods - Boxes, Conduit Bodies, or Fittings Methods with Interior Access. ..... a box or conduit body complying with Art. 314 shall be installed at each conductor splice point.