The splice is in a crawlspace, in an accessible area, and is made using underground splice kits with heat shrink insulation. The splice is not in a box. Would this fall under 334.40 (B) where no box is required? Home inspector says it needs to be in a box, I'm not so sure.
To me, it seems a much better splice than what would be done with wire nuts.
To me, it seems a much better splice than what would be done with wire nuts.