I've yet to see a Powerwall that would not fit at such an elevation. And yet to see a garage that didn't have head room that couldn't be stood up within so technically plenty of room for elevation of the Powerwall.
Powerwalls have provisions for floor mounting so it's partly a question if those provisions would be allowed in a garage, but also the discussion extends beyond that brand. Some ESS (such as Enphase) have dimensions that allow for two rows of equipment on a wall but the height of a typical garage wall may be a constraint to where you need to put the lower row within 18" of the floor. I've done exactly that many times.
Under normal operation there would not be any sparking components for a Powerwall, but in the event of a fault or failure there is that potential so the minimum height would be adhered to.
The definition of ignition source in the mechanical code is:
"IGNITION SOURCE. A flame, spark or hot surface capable of igniting flammable vapors or fumes. Such sources include appliance burners,
burner ignitors and electrical switching devices."
To me that would apply to circuit breakers, switches, and receptacles where there might be a spark under normal operation, but not to wiring or equipment that would not normally be expected to produce such things. The point here is to prevent normally expected flame, spark or heat, from igniting vapors that might be in a garage (from a gasoline spill? I don't know what other low lying vapors they are specifically worried about.) I don't think the requirement should be extended to all items that could theoretically catch fire, or all items that are electrically energized, but which are not supposed to produce flame, spark or meaningful heat under normal operations. If a Powerwall catches fire that is its own problem; it's not a spark or flame that would otherwise be okay outside of the presence of vapors. So I strongly disagree with you on this statement, for the general case. Most lithium battery ESS have environmentally enclosed cell packs and would not necessarily produce external spark or flame for every internal fault. Some have integral switches or circuit breakers, so I would apply the rule to those components when present. But as long as the switch or circuit breaker is above 18" I would consider the requirement adhered to even if other parts of the ESS were below 18".
AFA a platform, what do you want to elevate to need a platform?
He was asking if elevating the equipment using a floor mount option would comply with the 18" requirement, if that applied. A platform would comply, in my opinion. (Probably rarely would it be the best option; with ESS that have wall mount options it would probably be easier to go that route. But you could do it if you wanted to.)