I have recently been involved in helping a new home owner have her contractor upgrade her service panel from a 200 amp to a 400 amp due to it being overloaded !! Once getting the code office involved we achieved that goal.. But what we are faced with now is the water heater is a 37kw water heater which requires 4 double pole 40 amp breakers .. Two of these breakers are coming out of the service panel and two are coming from a sub panel next to the service panel that is being fed from the service panel. To me I would think for the safety of the plumber that would possibly be working on this unit in the future all four of these breakers would need to be coming out of the same panel so they would be identified To be feeding one common water heater.. To me this is just a common sense thing but is there any code to back this up .. Any help would be greatly appreciated I have looked as much as I can at the moment I have just been too busy to go into depth ..