The question may be a bit confusing, and is best illustrated by an example:
unit Test
interface
type
  TestClass = class()
    Splitter1: TcxSplitter;
    procedure SomeMethod();
  end;
implementation
uses
  cxSplitter;
// Locally-declared child type
type
  TcxSplitterAccess = class(TcxSplitter);
procedure TestClass.SomeMethod()
var
  pos: integer;
begin
  // Access to protected field FPositionBeforeClose by casting
  pos := TcxSplitterAccess(Splitter1).FPositionBeforeClose;
end;
Notice in the implementation section that there is a type TcxSplitterAccess being declared as a child of the TcxSplitter class. In the method SomeMethod(), belonging to the class TestClass, a TcxSplitter object is cast to the locally-declared TcxSplitterAccess class, and then a protected field is accessed on that object.
This is surprising to me as someone coming from a background of languages like Java, C++, C#, etc. In those languages, it is possible to access protected data in an object so long as you are doing it from within that object's type or an inherited type. For example, a method inside of a class ClazzA can access the private fields of other ClazzA objects since access is enforced at the type level rather than the instance level. Declaring a class locally in these languages would not give the containing class access to the local class' protected data (edit: As pointed out in the comments, this is actually not true at least for Java).
In this example, however, the type TestClass is directly accessing a protected field on the TcxSplitter object by first casting to the TcxSplitterAccess type. I am having trouble finding documentation on why this "trick" works. Does Delphi handle access levels fundamentally differently to Java-like languages and allows this sort of thing? Regardless, why does this trick work?
While I stumbled onto this behavior by using a nested, inherited class in order to access fields on the parent class (which breaks encapsulation, and I shouldn't do), the use of inheritance here is unnecessary. If the nested class did not inherit from a class, but instead had its own protected fields defined, TestClass would still be able to access those protected fields.
 
    