No flames here, many times i'm glad to have the AHJ make the call! Here's a good example pertinent to this thread
I do many underground services, no matter how well i clean & glue the pvc, it'll take on water, i've never seen an underground run stay dry, even though it could technically be called "dry"
So i simply install URD direct burial in pipe, assuming that, given frost, expansion etc., that it will be wet.
Another good one is a gas station job, in which there were many runs of rigid. One of the larger runs which came up out of the ground and ran along the building , had to have a special "wick" fitting. This wrench tight assembly, which could have been submerged for all of me, needed to have a way to rid itself of condensation accumulated within itself.
I really never even knew of the latter gizmo, i'll just say it sure pays to do some asking