Rather than me try to explain the listing, read this from Underwriters Laboratories to get you started:
UL | Field Modifications
As far as the code issue, hard to show that since what you proposed is not allowed nor addressed in the electric code by any language in so many words that an appliance can be hardwired by cord,
However,
Section 110.3(B) of the NEC states:
Installation and Use
Listed or labeled equipment shall be installed and in accordance with any instructions included in the listing or labeling.
Any AHJ, AKA inspector, will cite this section and have UL behind him to redtag the installation.
What is worse is an inspector hired by your insurance carrier , eh um.. that is knowledgeable about this issue, after any claim has been made.
Also remember there is the service disconnect issue. It's been busy and I am tired, don't make me go find that code too. Hopefully someone can back me up here.
This is an easy catch for any inspector, as many are getting more stringent with UL compliance.
Sure it is a technicality of sorts, but rules are rules,better wording is Standards.
Chances of anything happening is probably slim to none, but that cannot be my official advice. While there is no formal oath electricians take to become one, that I know of, there is professional ethics we volunteer to follow, other than the legal verbage in the state statutes that govern the license we are issued.
Now that I think, I do remember raising my hand while applying for a permit in New Haven, first time I was ever asked. I said "Really?", and he said yep, and every city or town can, and should require an electrician to swear to follow all applicable codes.
So I guess I do recall taking an oath. Anyone else ever run into that?
Do what ever you need to pass the cord through the cabinets to an outlet that can be in any cabinet nearby.
I hope this helped.