When I remodeled, I put smart outlets in the upper corners of rooms. The primary purpose was to power Sonos speakers. However, they also served as power for a USB DC power transformer for AEON multisensor for motion sensing. And my wife likes to string seasonal decorations between the outlets that we now can program on/off cycles.
Placing the speakers in front of the outlets reduces the relatively “unsightliness” of outlets.
The additional cost of adding outlets in corners is minimal with new construction. Of course Sonos speakers would blow your budget.