To those of you who are not inspectors, take a moment to look at this thru the inspector's eyes:
Step 1:
You want to save $5 worth of #8 wire and a 1/2 labor on your rough-in.
The instructions call for a #8 to the panel or approved bond (which, I agree with iwire, could be a bonded metallic piping system).
I agree with you that the requirement is unnecessary and you omit it.
Step 2: The heater shorts out and the homeowner receives a "tingle" or is convinced that she did and is now traumatized by bathtubs.
Theres a lawyer in the family. Soon the manufacturer, distributor, builder, electrician and inspector are sued.
Step 3:
The builder has gone "belly-up" and left town long ago. The distributor and manufacturer show up in court with a gaggle of lawyers and tons of documentation. The electrician says he asked you, the inspector, and you said it was not necessary to follow the instructions.
And you say ?????
The inspector say's,"I inspect 10 or more jobs a day. How the heck do you expect me to remember this one job? If it was required and we did not see it, it is not our fault, the installer still needs to follow the code and installation instructions." :grin:
The reality is more like this, you are doing a rough in and the plumber and builder can't find their butts by falling on them, let alone the installation instructions for the tub they are going to install. Half the time I can't find out if the tub is a small "air bubbler" that need only be tied onto the bath receptacle circuit, or a two circuit tub that has circulation motors and heaters".