Bob,

I think that you might know me by now. ( Even though we never met) However if I see a piece of sch 40 PVC and it is all above the grade and not subject to physical damage, than as a AHJ, I would have to pass that job. If I were to allow a piece of SEU because it meets the code, then a piece of PVC would also fit the bill. This is just my 2 cents.