Filing in the TMF and making available to an auditor/inspector are not necessarily the same thing. In the TMFs I have been responsible for in the past, we have been able to flag these documents as financially sensitive and not make them available out of the box to an inspector. [And by the way there are probably many other people who should not see them.]
We were also able to change this on the fly if the inspector demanded access (although I never heard of them happening).
Most of my clients agreed that their position was not to provide access unless access was specifically requested. But I would say it’s a good practice to include in the TMF if your technology supports how you want to handle them.