Yes you are right Terry,
but the plumbers tape doe's make the nut easier to tighten onto the nipples,
WOW That sure is a hacked Job ! I use nothing but copper flexes. Plumb. and appropriate length ! Also our code requires 2 earth quake straps with 3/8" leg bolts.I can't locate my list of approved piping materials that connect to the inlet/outlet on the water heater but I don't think this one (photo) makes the cut. Please advise.