I'm impressed, it only took you two responses to start the name calling.
I'm aware it's a code violation and I would never splice on a new install. Unlike some folks who are letter of the law, I'm not going to apologize when I take a more common sense approach to the NEC. Forcing a guy to spend several thousand dollars to replace this just because the NEC says so, doesn't work for me. If this had been direct burial, I could splice it all day long. Throw it in a conduit for more protection and I can't splice it!
So let's say someday you come across the exact same situation.... someone broke an underground conduit and tore up the wires. But instead of doing your "Polaris Patch", the owner opts to pull the old wires out, fix the pipe, and repull new conductors. "Money is no object! I want it done right!" is his motto. So you say, "OK, sign this contract for $X and I'll get it done."
Good so far?
Now.... halfway through pulling the old conductors out, things go wrong. You end up breaking the old conductors during the pull, and now you've got no way to pull the broken pieces out from the other end.
So you figure out where the wires are broken, dig that spot up, only to discover someone before you had spliced the wires in the pipe, and those splices is what caused the wires to jam and break!