Supposed to be shutoffs on both hot and cold right before the mixing valve you use to take a shower or bath. There should be an access to those valves and the back of the knobs you use to take a shower.

They aren't in the shower because leaks. The access should be on the other side of the wall.

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It is a smart move if you dont have one to allow for repairs vs ripping out drywall and having water damage. Unsure if bldg code requires it though.

Done right is a higher standard than building codes and done right requires it in my mind.

That mentality is becoming rarer and rarer. I agree thats why i have a panel in my back bedroom.