Water Heater Inspection - Drain Valve Angle Question

The water heater drain valve angles about 2 inches up hill from the water heater to the wall, the inspector said this is an issue and safety hazard. How concerned should we be able this? Below is a picture

We want to have it fixed if it is a major issue, however, if we shouldn't be concerned I don't want to force them to change it. Thanks

Cut the wall and lower the 90 in the wall.

Below is my favorite exploding water heater video.
In the Seattle area, a water heater shot though a garage roof and landed blocks away.

where is the line going to

It is a fairly serious problem. Almost guaranteed that as time goes by, some drippage will occur from the valve, or some condensation will occur in the line. This water will sit right there at the relief and leave mineral deposits, clogging the valve. It might not work when it needs to.

Somewhat shocking that it is done this way.....obviously no permit because the inspector would still be looking for a big enough crayon to write NO WAY.....all over the papers!

It is a definite FAIL...

It will cause the reliability of the T&P valve to suffer and could result in a hazardous condition....

The easiest way to correct it is to place some concrete blocks, or a few circular concrete stepstones, under the heater to raise the valve above the opening in the wall. That corrugated connector is also "illegal" in most areas. Use copper tubing to connect the SAFETY valve, (not a DRAIN valve), to the pipe at the wall. In Phoenix, the heater landed a block away, and the house had to be demolished because it was not repairable.

Sorry to see that you have a Whirlpool Energy Smart water heater as well....