I can see how the pictures don't really show the danger on this site. However I will try to explain. When the panel cover is closed, you have just under 24" before you step off of this small rock wall. The rock wall is overgrown right now and it is hard to see it. In picture 4 you see a small area of brown right in front of that panel. If you took just 1 step back the drop right there is about 3 feet deep. Then the hill just drops off rapidly from there. If the panel door is open you can't walk around it to go past the pool panel. There isn't enough room, the space between the open door and edge of walkway is less than 12". So if you were standing/or most likely kneeling in front of this panel and if sparked you would fall backward, drop 3 foot down, then roll down that hill about 25-35' more till that fence caught you. You don't even want to know what is on the other side of the fence. It keeps dropping off.
This pool panel/equipment is located about 25-30 feet away from the pool on the downward side of this hill from the pool. I know that a red tag here might be questionable, but I will wait to see what the homeowner has to say. I would just like to see if safe for anyone who has to work on it. As for now I will apply 110.26 (1) for the step back distance to the equipment. I will let you know what happens.

P.S. There was plenty of space to locate this panel in other areas. I Think they wanted down here below the wall so they wouldn't have to see it. If they located up higher near the pool, they wouldn't have had any trouble.