Yes, both mains are fed from the same transformer. To verify that phasing is correct I checked voltage between A-A, B-B, and C-C on both sides of one of the low voltage boards, and had negligable difference (2-3 volts). On top of that the tie breakers have been used before in the past with no issues (motors running backwards, etc.). And on top of all that, we have a tie breaker between our two mains that is used regularly when we run our gensets (we run about 10MW of gensets in parallel for peak shaving from time to time). My feeling is that the kirk keys were originally installed and needed because we had two utility substation transformers. Since we only have one now, and since phasing is correct, would it not be safe to bypass the kirk keys and close the tie with both sides energized?