the 400 amp switch gear looks like it was energized when the water got there, everything that looks dusted in white has gone through a pretty hot 1/20000 of a second and that's enough to ruin it...inspectors hate seeing feeders spliced in any way, the lugs are definitely ####ed yes..only municipal bribes will get this building opened in my opinion.
if you tapped those conductors that look arc-flashed, they would crumble leaving a whole lot of torched insulation laying in the bottom of that rusted out cabinet. it's moot because the conduit it enters is flex not rated to be submerged. without a monumental bribe, no inspector I know will allow any of this to be energized
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