I don’t think this is a big deal, but I will ask anyway. The pic is of a whirlpool bath, no surround, sitting in an enclosure, standing in front of it, filling the bath, hot is on the left, but sitting in the tub its on the right. It all looks original to the house, which was built by a professional builder using professional subs, and it would have been inspected by code inspector.
Do you take a bath on the floor or in the tub? ;-)
When you turn the water on in the shower, are you looking at the fixtures or, do you do it from behind the wall? All of the local AHJs I have spoken with on this said, “hot is on the left, when facing the fixture”.
Usually, when I find the above picture, there are also a couple of others that are backwards. If they are the single throw Moens, it takes about 30 seconds to correct.
As for passing the code inspection, there is no electric present when the plumbing inspection is done, and the inspector is just going by the pipes he can, “wants” to see. Maybe that is why they color code PEX.
I inspected one home and the entire home was plumbed backwards. They tried a version of the “fix a tap”, (magic marker). The county inspector wasn’t amused…
I would make note of it in the report. Children are the ones that are at greatest risk of a scalding injury and they quickly learn by association hot is on the left. I think this is the primary reason AHJs pay close attention to this.