Just be aware that this is not a “Requirement” (as pictured).
All pipes must slope back towards the unit.
Most furnaces have an internal trapping system that dumps down the A/C condensate pipe.
Unless you come across a problem, I see no reason to put this in the report. As a matter of fact, you are not there to solve the problem, only identify it.
(6) General Exclusions.
(a) Home inspectors are not required to report on:
2. The cause(s) of the need for a repair;
3. The methods, materials, and costs of corrections;