The 2014 Code book dose not have any changes regarding water heaters for permanently installed swimming pools. I do not believe that the NEC article 680 requires GFCI protection for waters heaters in permanently installed pools but the AHJ or installation instructions for the heater may require it.
However, if you are working with a "storable pool" like the kind on would buy from a big box store, then yes All equipment must be GFCI protected according to 680.32
Personally I would put the heater on a GFCI any way.