I'm redoing lights in our kitchen and have to splice some lines. I have read numerous threads that all say you cannot bury the junction box in the drywall, it has to be accessible. The recessed lights I'm putting in all have a junction box attached to them, and will end up 'buried' behind drywall so only the opening for the light is exposed. Here is a picture of the recessed housing.
Once drywall is installed, the connections for the light will be inaccessible, much in the way a junction box with splices in it would be hidden behind drywall. Why is this considered acceptable when a box with splices in it is not acceptable to be buried behind the drywall?
The only thing I can think of is that you would be certain where the junction was. If ability to locate the box is the only reason it's ok, what if I as the owner retain information about where the buried box is? I realize some day we may sell the house, or I might die and the house will go to someone else who doesn't know the boxes location... is that the only concern?