It says "Install sleeve-seal systems in sleeves in exterior concrete walls and slabs-on-grade at raceway entries into building."
Where I would disagree is that it's not "into building". We're penetrating the foundation and running the conduit under the slab. We're technically not in the building yet, we're below it in the dirt.
If the engineer is requiring the sleeve, based on strict wording of above, regardless of "Does it make sense", it is not a violation to provide the un-necessary serve no purpose sleeve.
If wording above is exact it is calling for penetration of exterior concrete wall AND slab penetration into building.
Could ask for justification, explanation, from engineer for the penetration dirt to dirt needing sleeve seals.