TOPIC: 20 amp receptacles in kitchen/baths?

So how do we write this up? It is incorrect, right? I mean no 20A receptacles in a kitchen....

I would not write it up. You would be correct and have the power of The National Electrical Code, article 210.21 ( 1, 2, and 3 to back it up. Just don't quote the NEC in your report.

Home Inspection are not code inspections even in the case of code violations, it have to be a "direct safety issue" and that is what will be wrote up, when it comes to "code" it becomes "interpretation" that will be in favor of how the Local Building Code Inspectors "interpret the  code" and Home Inspectors will be left in the dust on "interpreting the code" against the Local Officials, leave out being authority on the Code and keep with Seller Disclosure Laws.

You write it up based upon your conversation with the AHJ.

Are you going to try to require a re-wire of the house if the AHJ did not "adopt" (and they don't have to...) the code as YOU interpret it?

The requirement is for two 20 amp small appliance branch circuits.  A circuit feeds a receptacle.  As long as the circuit, wiring and OCPD, are the proper size, either a 20 amp receptacle(s) or 15 amp receptacles are approved for use.  Nothing to report.