Hard to remember what is in this thread anymore.
If you are talking about 2 entirely separate circuits to one duplex receptacle (both tabs would have to be broken off), as far as I know it is compliant. (Probably not what nate had in mind above.) Since about 10 years ago there would have to be a "common disconnect" between the breakers, which could be a handle tie.
Somewhat common is an "Edison circuit" (common neutral) that connects to a split-wired receptacle. Same comment on handle tie, plus since the
2008 NEC "Edison circuits" have to have a "common disconnect".