Early E
Me thinks, you misunderstood that my reply originally Supported your Point of View.
Now your response about Roughing in all the HVAC AND Electrical minus final connection and devices, leads me to conclude that using your small, non Code Compliant window is the only thing that keeps this space from being a HABITUAL SPACE Therefore, with SUBSTANTIAL COMPLETION of the Space, You should be accessed for the Reality of what you built. You had the right idea, it was you who OVER Reached, not the Accessor
Your comment about NEEDING the drywall for the Vapor Barrier was the "smoking gun" IMHO
Had you NOT installed all the electrical and Duct and left the space Truly UNFINISHED, that would have been a different Story, That is what I initially thought had happened. I was clearly wrong and you are clearly, "Gaming" the system.
Nice Try,