So what your saying is that your required to put cement board or what ever you use where your at on the ceilings above the tubs also. In Oklahoma even our outside walls and ceilings are not wet locations if they are covered with a 4 foot over hang. So not all areas are the same and codes don't apply across the country. We have open bulb flourscent light fixtures that are approved for wet locations that I would not install above a tub, but according to you they would be safer than the one with a cover posted on the other post.