The point is when considering "the environment" you should not have to consider worst case scenarios, i.e. you can assume that plumbing will not leak, otherwise where will you draw the line, IP68 rated accessories throughout the house ?
What if the roof leaks, all over the upstairs lights/switches..so in my opinion its perfectly reasonable to have a socket under a sink unit. I would not put it directly under the trap or taps but to one side at the front so its not lost behind the usual clutter !
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