I once had an inspector
(and I won't mention the town because you'll know who I'm talking about immediately) tell me that the 2" PVC entering the panel from the meter enclosure wasn't the "shortest distance possible". My intent for the location was that I was trying to stay away from the water line feed and plumbing. So, I had to move the panel over about 12" and almost abut it against the water line to satisfy the inspector. Thankfully I hadn't terminated any of the cables yet. AND, also thankfully, knowing who I was dealing with I had originally "dry-fitted" the PVC. I bought a lottery ticket that day
BTW, he told me that I could encase the PVC in 6" of concrete. That would have been some trick to do.