John,
I was talking to Susanne on Friday and she also quoted 110.14 as did Mike. I have been failing AL lugs on pool heaters since becoming an AHJ 14 years ago. I called up a leading manufacture of pool equipment and asked them why they put AL lugs on pool heaters when it isn't allowed by the NEC. Their only response to me was that U* (You might be able to guess the letter) allows them to do it. I also called U* and asked them about it and asked them why they list the units with AL and they said that they would have to get back to me. That was 14 years ago and I am still waiting for that call back.
