Encrypt Data for Developer, while Enabling Business to view Confidential/Sensitive Data

when working with sensitive and confidential data, there are situations where the customer may not be fully aligned to share their data even to the developers. In which case, it would be a better to have a configuration that would restrict the developer to view the actual data and make them see only the encrypted data, while when the same report viewed by business user would enable them to view the actual data instead of encrypted data. May be this could be something that can be linked to the User Account with some kind of security enabled only for the specific acount authorization to view the data. Additionally, this could only be an option configurable only when really required.