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which connection at the top of the tank is cold water supply.
Its possible that the capped off pipe was the cold water supply to the previous tank and the plumber has reconfigured it to the top of the tank. Or it could be a recirc line.
I am not a plumber but I do not like the pipework coming from the relief valve. I would say that it is not to code. I would call the plumber back to change it.