I don't see anything in either code that prohibits it. P2705.1 of the IECC Residential code (2015) doesn't appear to mention it at all, and the UPC 412 (from 2018 at least) is about Urinals (whether or not a shower constitutes a urinal if you pee in the shower is out of scope of the UPC). :) UPC 408.9 mentions it this way: "Control valves and shower heads should be mounted on the sidewall of shower compartments or otherwise arranged so that the water does not discharge at the entrance of the compartment so that so that the bather can adjust the valves before stepping into the shower spray" So nothing to do specifically with the thing pointed at the door, moreso can you turn on the water without being sprayed by it, which is a good idea anyway since that first blast is likely to be quite cold.

@Lazygardens - I mentioned above we want to enlarge it to 36" W x 48"D or Deeper, but anything above a 36" Wide shower will make the closet in the bedroom we are taking the space away from not work. We are taking the large closet away from this room, and need to replace it with a smaller 48" W x 24" D Closet. As mentioned above does anyone know where I can find quality shower pans with the 36" side that has the entrance? I looked into having the pan be custom tiled, but I am worried about having long term maintenance issues regarding leaking and mold.

This is kinda what I had in mind... Here is a link that might be useful: mudroom in garage

The most important thing with a tile shower is making sure that what is behind the tile is installed properly. I would suggest having a Kerdi shower installed. With a Kerdi shower the waterproofing is directly under the tile. The Kerdi creates a totally waterproof envelope behind the tile, and the shower will dry out more quickly without a thick mud bed under the shower floor. The more quickly the shower dries the less time there is for mold/mildew to grow. And don't just trust your contractor/tile installer to know how to properly build a shower. I have read too many horror stories on another site (which cannot be named here, unfortunately) about tile installers who don't have a clue, but have "always done it this way with no problems".