It is an apartment (converted from a store), and I guess the intent is to have a little dining/sitting area next to the windows. So yes, people would be up there.

I agree about the tempered glass. It's on the first floor, so no big drop, but with the lower panes near foot-level, tempered glass is a good idea for breakage risk (and I think required by code, up to a certain height anyway).

I guess the consensus so far is that steps are required; I suspected they were, but didn't know if there might be some exception for such a quickly "dead-ended" raised elevation.

Thanks!
John