Most of the allowances in the NEC that allows an engineer to allow something that would otherwise not be allowed is calculations on wiring sizes in 310, and manufactures that have UL listed wiring systems that many times are smaller then we are allowed to do (we see this in appliances all the time of undersized conductors), but there are no allowances anywhere in the NEC that would give this permission to allow a non-wet location wiring method to be used in what the NEC clearly defines as a wet location, as it clearly is as anyone who has dealt with underground conduits knows all to well.
Electrical conduit does not have the close tolerances that water pipe does, even RMC couplings are tapped a little larger then water pipe couplings to allow more easier assembly, also these couplings do not have a thread taper as a plumbing fitting does, if it did we would not be able to use running threads even though it is not allowed, if you have ever tried to use one on a water pipe you would notice that it is almost impossible to get a seal even with pipe dope or tape, yes I tried it once when I was in a pinch, this is why the NEC treats all underground raceways as a wet location, also plumbing PVC along with the glue vulcanizes the connection together melting the plastic to form a tight seal which is why you have to use the cleaner to make sure the glue can do its job, electrical PVC does not do this and they are more loose fitting in most cases, if you have ever tried to get a fitting off plumbing PVC you have to break it, but look how many fittings on electrical PVC can be knocked off without damaging it, some times they just pull apart from thermo contraction or ground settling, you never see this with plumbing PVC unless it wasn't installed properly.
But basically there are no allowances in the NEC that allows an engineer to over ride the NEC on this subject, and if the EC were to install it anyways and something happened that caused a person to be injured or damage to equipment, then I would think he would be partly responsible because he should know that the NEC doesn't have this allowance.
Now to the remark that the cable used does not come with a wet location listing, I would say either there are other wiring methods that could be used or the use is not identified as necessary to have a wet location listing as with some low voltage applications?