Oh, I would agree with the concept ... but there's no way that gutter is anything but a pull box.

366.58 addresses wires that terminate, rather than pass through. There are no lugs or bussbars here.

Since you're bending the wires twice, (once in and once out) you would have to apply that table twice- giving you a dimension of 28", not 14." (Otherwise, there's absolutely no point in having the code requirements for pull boxes).At this point, though, debating the gutter is sort of like arguing whether the Titanic was painted the right color.

It's not my intent to nit-pic things to death; it's just that, in the course of this discussion, enough other issues arose to make the gutter size the least of your problems.

Having metered (load/tenant) circuits in the same space as unmetered (supply/PoCo) ones is a major foul; apart from the issue of power theft, it puts you in the position of having to work around stuff you can't turn off.

Which, naturally, brings us back to the placement of those underground pipes. There's no getting around it; the pipes were placed wrong. Once you dig out the pipes and place them correctly, you won't need that gutter anymore.

Gregtaylor also made a good catch; on the load side those 2" LB's are way too small for 3/0's. 3/0 is kind of a goofy size, but I have no idea what size service each tenant is getting.

Others (off forum) have raised questions as to the design of this service. It seems that many PoCo's would require a test bypass, and others would want a master meter and CT cabinet for this service. Those are issues that only you can address.

It's never pleasant to have a job blow up on you, and doubly nasty in these tight times.

What to do with the gutter? Well, add a few brackets and I'd say it's a great tools and parts tray for when you work off a scissors lift. I'm not being a wise-guy; how do you think I got my "parts tray?"