2012 IRC E4002.11 Bathtub and shower space. A receptacle shall not be installed within or directly over a bathtub or shower stall. Arguable depending on where you place the emphasis when reading the rule as to within a bathtub... or within a bathtub... ...stall. I would call this out just like a pendant light hanging over a tub. Maybe if the tub deck was not there and it was a free standing tub a few feet away, but there is no doubt that if a window was on that wall it would have to be tempered because it forms part of the enclosure of the tub. Also, E4003.11 Bathtubs and shower areas. Cord-connected luminaries , chain-, cable-, or cord suspended-luminaries, lighting track, pendants, and ceiling -suspended (paddle) face shall not have any parts located within a zone... This zone is all encompassing and includes the area over the tub or shower... Even if it is not covered in the specifics of the code, it is a DUMB place for a TV and I am going to tell them lest their survivors come asking me why I did not warn about this!