I usually write up no extension tube on the TPR valve as a person could be scalded if it were to discharge at them.
This is the first water tank I’ve seen completely enclosed in a cabinet, like a washing machine. I don’t see a safety concern from scalding, because the discharged water would be inside this cabinet.
I’ll write up the exposed wire splices, though, because for one, they should be in a proper junction box, and two, if there were a TPR Valve discharge, we’d have water possibly saturating the connection.
Does anyone think it needs the extension tube, aside from maybe getting all that nice insulation wet? It is fully enclosed, I took the lid off to inspect.