Plus, I come back to the point about accessibility & tools. The stepladder analogy doesn`t quite cut it Nicky.
Why not?.....Wot you have got to think about is WHY they came up with this rule in the first place.
It was to prevent, easy interference from people who should not be touching electrical connections, such as children. Agreed there are some pretty ****e taped up joints with the tape hanging off and the wires pulled tight at the terminals. I would remove them as you would but may, (not always) remake a taped up joint, but do it properly.
Light fittings are generally out of reach and so would need a concerted effort to gain access to the joints, finding something to stand on and physically removing the fitting before getting anywhere near the joint, so i really dont see the actual real life problem that having a taped joint would create. Who would this be a danger to?
The regs uses the word tool, to simplify matters, and if you look up the definition of tool, you should realise that a stepladder is indeed a tool.
I could open a chocbox with a cutlery knife, is this a breach cos it is not a tool? of course not, why? cos it is a tool by definition, even though it is a knife.
The regs are there to prevent danger, not particularly to make things easier for an electrician. eg getting to the connections of a chandelier at the ceiling is not easy, and undoing a taped joint is a doddle in comparison. So if there is no danger, then there is no problem.
Easy equation, you just have to take your blinkers off!