Water heaters sit on the boundary between two trades. In most of the country they are plumbing work, but mechanical contractors commission them constantly — heat pump units especially, which are as much a refrigeration appliance as a plumbing one, and which fail in ways a plumber may not recognise. The paperwork is the same either way: identify the appliance, record the start-up readings, check the safety provisions, and hand it over properly.
"Code requires the water heater be set to 120°F" is not true. The 2021 IPC contains no maximum storage temperature for a water heater tank — we enumerated the whole of Chapter 5 to be sure. What the code does contain is a 120°F limit that shower and bathtub valves must be capable of being set to, under sections 412.3 and 412.5, and a 140°F ceiling for tankless heaters in domestic use under 501.6. Those are point-of-use and appliance-specific limits, not a thermostat requirement. The UPC goes further and states outright that the water heater thermostat is not a control for meeting the scald provisions — a listed device is required regardless of where the tank is set.
This matters because it points installers the wrong way. ASHRAE Guideline 12-2023 recommends storing at 140°F or above for Legionella control, since a tank stratifies and the bottom can sit in the 85 to 113°F growth band while the outlet reads higher. So 130°F — the number people land on when they split the difference — is genuinely the worst of both: hot enough to scald at the tap, cool enough to grow bacteria in the tank. The resolution is to store hot and blend down with an ASSE 1017 valve at the source, and this report says so rather than flagging a temperature against a rule that does not exist. The same discipline applies elsewhere on the form: the CO action levels are labelled as undiluted flue gas because that is what BPI measured them in, manifold pressure is recorded against the rating plate rather than a rule-of-thumb figure, and heat pump room volume is asked for rather than assumed, because manufacturers specify anywhere from 450 to 750 cubic feet.