I see this from time to time. I usually mention it, but I’m not so sure it’s truly a defect.
Shut offs on incoming cold and outgoing water lines going to the water heater. I can see this could be dangerous if both valves were closed, and the tank is still on.
But I’m thinking for it to really be dangerous, the TPRV would have to fail or be plugged, and it would also aid in being able to replace the tank without waiting for all the water to run out of the hot lines (when the tank is in basement with two floors above.
So is having valves on both sides a “mentionable” defect?
I wouldn’t think so though it is uncommon.
When you change out the water heater it will make it a bit easier since you
won’t be draining all the hot water lines.