by Jerry Peck - Codeman on Mon Dec 01, 2014 10:45 pm
Bill,
Are the 60 amp 'breakers' actually overcurrent protection or are they "molded case switches"? Molded case switches look just like breakers except that they have a label on them stating "Provides no overcurrent protection." or wording to that effect.
If they are breakers, then, no, they are not allowed to be in bathrooms.
If they are molded case switches (i.e., just "disconnects") then they have wording space issues as you stated - both for the disconnects and for the tankless water heaters. The tankless water heaters could be under the sinks, but not in a cabinet - if there is no cabinet then the 30" wide working space extends out to either side that working space is needed and the 3' in front of is also usually easily met. Putting them in cabinets creates the working space problems.
If it is a breaker and provides overcurrent protection, even if it is only being used as a "switch", then it is not permitted to be in the bathroom, they would need to replace it with either a molded case switch, a pullout disconnect, or some other type of disconnect which is not fused and not a breaker. Do you have a photo of the inside of the panel cover and/or the breaker? Either should show that it is a molded case switch - if it is.
Other than that, you are back to the the installation instructions, which applies to both the plumbing aspects (must be installed in accordance with installation instructions) and electrical (110.3(B) must be installed in accordance with it listing and labeling).
Jerry Peck - CodeMan
AskCodeMan.com
Construction Litigation Consultant - Retired
Construction and Code Consultant - Semi Retired