140F?? Its not made for a whirl pool. 120F is to hot for most everybody. Shower temp maybe 100-110 with cold mixed? No idea just guessing. I expect a 120 volt unit, 220 volts either.
I don't expect the 120 volt unit to be able to heat 2.5 gpm more than 50F.
30 amp, 120 volt, 10 gage wire and the temp. will never rise to 140 degrees on a point of use or whole house unit. That high of a temp. is not necessary. Even a dishwasher has inside its own housing an additional heating element to increase the temp for dishes. GO WDRP !!!!!!!!!!!
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