Is the panel being installed as a service panel or is it supplied by a feeder ?
Beat you Gus. The OP said it is a sub panel.
Whether it's pulled now or added later if the need arises, the customer wll, or certainly should, foot the bill, so the risk of omitting now should be their's to choose.If it's T&M I'd pull it. If it's a bid and not in the bid I'd not pull it. Would be nice someday I'm sure but if the customer isn't paying for it..