Subpanel shut off switch 8 feet off the floor

House could be located in a flood zone!?

I was going to mention this but it’s a comment w/o provided information by the OP.
It still does not address the code issue, not that it matters. But it is a viable option you could point out to your client (beyond rewiring the whole panel). And as you pointed out, if the house is newer, the main shutoff is likely at the meter somewhere anyway.

Et al: As far as pointing this out to the client, this brings us to the subject of a HI’s “authority to require repairs”.
We have none! This house was built and likely inspected by the AHJ (the person that in fact has “Authority”). Do we need to pick a fight with them (which is un-winnable)?
Do we want to drop this bomb shell on a Realtors plate?
Do you want to be looked upon as a pragmatist or a Barney Fife just trying to make a name for yourself?
How you handle situations like this goes a long way in the success of your business referrals.

As we speak; I just got a call from a Lawyer (Client) I’ve worked many law suits with. He was looking for a Home Inspector referral for his son (I’m retired from HI). Why do I continue to get these calls? Because (and they state this) they know the headache HI’s have a reputation to create. They are looking to “Avoid” these types of Inspectors (and this is not just because of Realtors looking for soft reports)! A matured and seasoned HI knows how to deal with the clients expectations and is highly sought after in this industry, not someone picking fights trying to make a name for themselves. Problem is, these guys are “booked-up solid” and give away more referrals than they take.
Something to consider…

There is nothing wrong with splices if done correctly. Just me but I would rather have a splice with a wire nut than a back-stabbed 49 cent receptacle making a connection.

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Agreed.
Now teach us how to determine if they were done correctly, and how long they will last…

Would you do this for the sake of lowering the panel to the floor measurement when there is a bench allowing access to the needed height? After construction was completed.

If the wiring comes in from the bottom, and the box is lowered, then there would not be any splicing. Again, unlikely, but possible.

This is just my 2 cents which really aint much, I think as a HI we may tend to get too caught up in the technical part of our job. We Inspect, Identify and report! What does that mean? well that question depends on every individual HI. I dont like to assume when I inspect, if I cant determine something then I note it and recommend evaluation be done by a professional. Its called limiting the liability factor on you, your business and your family.