Just because the area is above a wet location does not mean that it is going to get wet. The ceiling above a tub is not designed to get wet and in most cases will never get wet. Just because you can see there is a possiabily that it could happen boes not make it un safe. A person is capable of doing anything stupid, but that does not mean that we are responsable for their stupity. That could apply to anything, if your going to protect your client from stupity then you better not stop with a light over the tub, you better list every stupid thing that could happen through out the whole house.