Home inspection is a complete sham. I can't predict what some inspector will say.

However, switches for future lights and fans are not uncommon in new construction. And a switch that does nothing is neither a code or safety issue (in this situation).

Given the blanks are still there for the lights, I'd point it out as being a positive for future use by he buyer.

I hate switches that do nothing. I'd vote for a blank plate. Stick a note in the box (using non-flammable materials) to indicate what the wires are for.

But why are you doing this for the next owner?!? This just seems like a bizarre thing to pre-install when you have no intention of wanting it yourself. Whether the capability of lights are there or not is not going to increase the house value by any significant amount. In fact, a bunch of blank plates in the ceiling and some switches that do nothing might degrade from the look of the house IMHO.

Thank you! We didn’t install them bought the house unfinished and the previous owner already had it wired!

If the house was started but unfinished when you bought it, I would have unwired these and removed them.

But I guess at this point, since it looks like you've finished the house already, I'd probably either remove the switches and put on a blank face plate or put some unobtrusive lights in (even if you don't use them). Then it's complete one way or the other.

You can put a blank there. That being said I would look to Lutron or decorama for a color that is closer to your wall color so it doesnt look like a big white box.