Would a GFCI receptacle that shuts power off to the light fixture in the same room when tripped be called out ?
Most likely depends on when the house was built. I think newer builds require a dedicated receptacle(s) for GFCIs in bathrooms. My house is a '93 build and I have a a 6 wire GFCI in the bathroom. When tripped, bathroom lights, walk in bedroom closet light, foyer and front porch go out. I would probably note it for information to the client but shouldn’t be an issue unless it’s a newer build that requires dedicated receptacles.
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Is this a bathroom that was added after the original build date? If so, no, not a problem.
I see this scenario in basement bathrooms that have been added after the fact all the time.
I do let my client know that the GFCI device can be wired so that everything downstream won’t be GFCI protected if tripped.
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As others have said, lots of if/then depending on build date, etc. I generally don’t call it out. Maybe would if there was other related/homeowner work that I found in the area.
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I call it out but not as a defect. I let the buyer know about it so they are not surprized if the gfci trips and they are left in the dark without a plan. Lights and receptacles sharing a breaker is not a code violation, but I consider it to be poor design.
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I always call it out. In my opinion it is a safety defect to suddenly plunge the bathroom into darkness. Most falls occur in the bathroom so this becomes extremely important for older clients or guests.
Baltimore County enforces the most recent NEC. The 2020 code allows lighting to be on the GFCI circuit in the bathroom. This information was obtained from the lead electrical inspector in BC. I’m sure Robert Meier can verify.
Despite that I still call it out as simply sloppy work. Lighting can still be on the same bathroom circuit and not go out when the GFCI trips.
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Dedicated electrical circuit if all electricity turns off.
Exactly why I always call it out as a safety concern.
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Stephen said it!!
Even the 2023 NEC allows lights and fans on the 20 amp bathroom circuit if the circuit only serves ONE bathroom. The fan would only require gfi protection if over the tub or shower. Lighting does not require gfi protection.
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While I agree that there is a potential safety issue in a large bath where you might have to cross a long space to get to the reset, since it is allowed, I only note it as annoying.
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A light powered by the gfci is a nuisance unless it’s a full bath with no window. Then a person could loose lighting and be in the dark which is an easy recipe for a slip and fall.
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The lighting is not required to be GFCI protected but it can be. As Jim pointed out the entire bathroom (lights and receptacles) can be one a 20 amp branch circuit dedicated to only that bathroom.
IMO it is not a defect because it is permitted by the NEC but I would never wire the lighting after the GFCI protection.
Ive heard sparkies argue that if it is wired with GFCI protection how often do these devcies actually trip (close to never except during testing). And if trips due to the lighting then it would indicate a problem with the light. The argument does have some merit.
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This does not make my report. Circuits that trip will often leave you in the dark. Maybe emergency battery backup lighting should be recommended? 
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Emergency lighting is rarely encountered in a private residence (easy enough to rewire a bathroom circuit so lighting stays on). I only see it in commercial buildings (assisted living or office).
Most of the new builds in my area )Pensacola, FL) are installing combination GFCI/AFCI breakers. No GFCI outlets. The light is going out unless it’s on a seperate circuit.
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That is interesting, is AFCI protection required for bathrooms or is the bathroom lighting on with another circuit not related to the bathroom?
I find that most of them are on the same circuit. I believe they are using combination breakers just to cover their ass.
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More likely combination breakers are saving them money.
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You said it Bob, it’s all about the $$$
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