Tankless water heater disconnect question

[olly]

I am installing a Eco 8 240v 40A unit. This unit will supply one single sink. The engineer shows this device in the bathroom adjacent to the sink exposed with seems like a bad idea for aesthetic purposes especially if there needs to be a disconnect located in the same room. That is my question, does this unit require a disconnect right next to it? I assume the requirements would be within 50' and within eyesight. Any enlightenment would be appreciated.

 

[Dennis Alwon]

if you install a breaker lock then no need for a disconnect

422.31(B) Appliances Rated over 300 Volt-Amperes. For permanently
connected appliances rated over 300 volt-amperes, the
branch-circuit switch or circuit breaker shall be permitted to
serve as the disconnecting means where the switch or circuit
breaker is within sight from the appliance or is lockable in
accordance with 110.25.