Here's an example of stub-outs.

I've put stub-outs in a number of homes for future basement and accessory apartments. Place a piece of furniture in front and they're out of sight.

Sure beats breaking open whole sections of walls hoping you remembered where the pipes were. I once put in drains and plumbing in a first floor closet that I figured could be a shower for a future pool--but drywalled over. I wonder if the buyers from 23 years ago ever came across them!

Have the builder cap them, leave inside the wall and put an access panel for the time being, when ready to do everything bring them out, patch the wall around it, the cabinet will cover everything or the tile in the shower.

They have access panels that we always use, they come in many sizes, easy to install and you can paint them or whatever, they are low profile.