Andy comments:
If you are talking about the actual receptacles, you will notice that when properly installed, the "ears" at each end are meant to lay on the surface of the sheet rock, which is then covered with the escutcheon plate.
You need to take an electric screwdriver and loosen the receptacles so then can be tilted outward, while remaining wired in. The sheet rock guys will cut the pattern and fit it over the box, and the tilted receptacles won't be in the way... much....
Then, when the sheet rock is nailed, you can screw the receptacles back into the outlet box, and everything will be as if the receptacles were installed AFTER the sheet rock, which is the normal way.
It is a little more trouble, but you don't really have to do an electrical disconnect, which would really be a pain in the ass for 72 outlets.
It will slow the sheet rock boys down a little, and they will bitch, but you can do it.
If you don't, the holes in the sheet rock will be about a half inch longer than they have to be, and you will have to fill it with mud and/or tape, to keep the receptacle from "floating" (being wobbly) . The ears need to rest against something solid......
Been there, done that, regretted it....
Andy in Eureka, Texas