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I think the rationale is that they don't want electrical appliances overheating or acting up out of sight in closets or cupboards. They may cause fires.
I think the rule regarding cabinets and closets is to avoid having appliances that may overheat behind a door where it will not be seen until it is too late and the house is on fire.
Bad idea! you cannot install an electrical receptacle inside a cupboard. In Ontario, Canada, the Electrical Safety Code states, "Rule 26-702(16) Receptacles shall not be placed in a cupboard, cabinet, or similar enclosure ..... with exceptions as listed." Also you cannot use the flexible wire on the charger inside a wall.You can check your local rules, but in North America they are all based on NFPA 70, National Electrical Code.