You're both right up to a point. I think the root of the confusion may be that the pipeline codes B31.4 and 8 are not precisely the same in this regard.
In the B31.8 gas pipeline code PWHT is required per 825.1, based on carbon equivalent (CE), which as you all know is a measure of the potential for cracking based on the material's hardness. However, per ss 825.2 this code also requires stress relief when the material thickness is greater than 1-1/4" (32mm), regardless of the material's CE value.
In the B31.4 liquid pipeline code ss 434.8.9 states a thickness for which PWHT is required for material thicknesses above 1-1/4" (32mm), but this code goes on to say "unless it can be demonstrated by WP qualification testing" that it is not necessary.
In any case, and IMO, not stress relieving any weld involving material thicknesses above 1-1/4" is definitely pushing the risk frontier for immediate cracking on cooling, or if not that, for high possibilities of longer term cracking as the result of some other mechanism. so I would stress relieve such thicknesses, code required or not.
that said, chitessy (Mechanical), what is it? Liquid or Gas Code?
I hate Windowz 8!!!!