Very sorry for not getting back sooner, this is feed from a 3P 277/480Y panel, it is a tankless unit, the unit has two elements, each element as per manufacturer require a single breaker 277V (hot / neutral), it does not matter if the phase for each element is the same (element 1 : Phase A and neutral, element 2: Phase B and neutral or element 1: Phase A and neutral, element 2 Phase A and neutral as long as each element have 277V itself), in both cases each element will have 277V provide by each line (don't want to get into the same or separate neutral, if it was same neutral it need to be double pole) in this case each element have their own hot/neutral, my question is more related when some need to repair or give maintenance to the unit, I would like all the hot lines disconnect at the same time to make sure the unit has not power. The engineer say that as per manufacturer the breakers can not be double pole, it need to be two single breakers and as disconnect for the unit he is proposing two separate 2 poles disconnect, I said 2 pole breaker or just one single 2 pole disconnect for the ungrounded conductors, having the neutral going straight to the unit.
I think the confusion start with the manufacturer recommendations itself of the two "separate breakers" instead of saying "two separate dedicated circuits using 2 hots and 2 neutrals", as of this point I will not do an installation if I think someone may get hurt.