If I understood the original post correctly, the question was whether
you would be within the rules if you sealed the T&B in such a way as
it would still be available as a safety device (e.g. in case of an
emergency such as being sucked into clouds). The (unofficial - but
pretty certain) answer is no. The question of whether a sealed T&B
should allowed under the rules for emergency use (presumably subject
to a penalty) is a question I suspect the rules committee has debated
for decades. I would argue that it is an open question whether having
a T&B on board would give many pilots extra "courage" to fly into
questionable conditions, thinking if something bad happened they could
always turn on the old T&B. This sort of pilot logic of course
nullifys much of the intent of the rule in the first place. How that
would balance out from an overall safety perspective (more risky
behavior with greater ability to mitigate bad outcomes) is impossible
to judge a priori.

The thought of sealing it or diabling the T&B so that it cannot be
used in flight at all seems to me to be more hassle than just removing
it.

9B