It appears to me that all the EMT tubing coming from the panel with the exception of the middle 2"EMT nipple pass directly thru the gutter box. I mean LOOK I DON'T SEE ANY CONNECTORS ON BOTTOM OF GUTTER BOX do you guys?
The 2"EMT enters the gutter box with a connector.I am assuming from there those circuits are taking off thru the various smaller pipes.
They obviously needed the top panel space for the larger pipes.I've seen this a hundred times.Except for pipes passing directly thru a gutter box as they appear to be doing!?
Without knowing the circumstances it's hard to second guess why they did it this way.