Interesting find at a recent inspection. The armored conduit for the electric water heater was just a bit short during installation. Rather than obtaining a longer piece, the installer decided to substitute duct tape to cover the gap. Though it is the same color as the conduit, duct tape does not provide the same benefits as an appropriate length of armored conduit. This is a potential safety hazard for shock and needs to be repaired. Standard building practices call for the power supply wires to be protected with BX armored conduit all the way to the top of the tank to prevent damage. Duct tape is not listed in the building code as an option.
Brian Jovag, owner of Jovag Home Inspection.