My impression of 406.11 and 210.52 from the 08 NEC. is that there is no place in or on a dwelling that is not covered by the tamper resistant requirement. I do enforce this requirement but I hope it gets adjusted in the 2011 code. The idea that having a receptacle in places like the garage ceiling, or the roof overhang being a hazard to a 3 year old is overkill.
Attics, Crawl spaces, walk-in closets, work-shops, non-basement storage rooms and detached accessory structures other than garages are areas that are not specified in 210.52 and therefore would not require tamper-resistant receptacles. Additionally, there are four "exceptions" to 210.52 at the start of the section, one of which is for receptacles more than 5 1/2 feet above the floor. I think it is a reasonable interpretation of the 2008 NEC that receptacles greater than 5 1/2 feet above the floor are not required to be tamper-resitant.
I agree that 5.5 feet is a reasonable application and meets the intent of the tamper resistant provisions. However, the exception applies to receptacles that are not counted as required receptacles. If you follow that reasoning and follow all of the exceptions, then your policy would permit non-TR receptacles in locations where you definitely want protection. But, 5.5 ft. works if set out as a policy of the department. I think I might go with 6.5 ft. as used for required outdoor receptacles since the intent is that outlets above 6.5 ft. are not convenient to use.