Here’s a new checklist for inspecting bathrooms during a home inspection.
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Don’t forget ventilation, check for cracks in the porcelain and look for discoloration in vinyl flooring due to a leaking wax seal. I also report water damage to mirrors.
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Thank you! 
Each one as been added to the updated Inspection Checklist for the Bathroom - InterNACHI®. Thanks, @rmayo.
According to 2024 IRC R202, a bathroom is not a habitable space. It’s not used for living, sleeping, dining, or cooking. Therefore, it does not require a heat source, such as a supply register from a furnace (2024 IRC R325.8).
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Are we limiting to SOP here? I frequently find and report on sealant separation in the countertop to wall/backsplash or cabinet to wall. In some cases it’s minor and essentially cosmetic, but I have found some pretty beefy gaps before.
I learned about this one from all the inspection reports I’ve seen since I sometimes do repairs on the listing sides. Lots of inspectors who’ve been at this for 20+ years call it out, so I started calling it out too.
Most clients will not like getting out of the bath/shower in the dead of winter up north without a heat source.
Remember, code is a minimum standard.
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I agree with @lkage.
Also, at least in my area, bathrooms that are located adjacent to outside walls or unconditioned areas such as a garage are required to have a heat source, same goes for walk-in closets.
Bathrooms, usually powder rooms, with no outside walls located on the interior of the structure don’t require a heat source.
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Even here during cold and hot (cooling) weather it is the same thing. I always comment on it but not as a write-up.