The only reason why the bonding jumper is at the water heater is because its easy to determine that the bond is intact. This bond from hot to cold metal pipe can be anywhere in the system. In a finished basement the water pipes are usually hidden from view. The water heater is always visible.
A ground connection must be made within 5 ft of point of entrance of metal underground water pipe.
This picture is typical of a person not caring that the underground water pipe is plastic.
I have seen bonding jumpers on plastic pipe at water heaters.
Bonding requirements are not the same as grounding requirements.