As Jim mentioned it is all about sq. footage.

WH in the attic is "dead space".

I personally don't see the issue with them myself being in the attic. I see more issues with WH's in a garage closet than I do of WH's in the attic it seems.

It always get mentioned about the issue if the WH leaks. They are all going to leak sometime, so make precautions for it.

Many don't even pay attention at the WH located in a closet at a downstairs level so it really doesn't matter much.

I have (2) in the attic. I check them every month when I replace my HVAC filters on my attic mounted HVAC units also. Adding the WAGG valve device is the best money one could spend on WH's in the attic space for sure.

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Rick Hurst_Home Works Inspection Co_Rockwall TX
In the words of Mike Tyson.... "Everyone has a plan until they get hit inda mouf"