Credit Make-up Air Unit

The only make up air units modeled identically in the baseline would be those that are process loads like a kitchen hood or fume hood. All other MAUs that are part of an HVAC system get modeled in the proposed and not modeled in the baseline. If they are process they get included in the equipment tab. If HVAC they can be reported in Table 1.4.7B in a separate column, they could be added to another system if they work together (add to the supply fan power), or reported in one of the Other rows at the bottom. If using the newer MEPC then it could be a separate column or reported in the additional note column of the Air-Side tab.

A kitchen hood is usually modeled as a process load. You should provide information on how it was modeled identically in the equipment tab. Kitchen MAU should be process unless it also provides space conditioning to the whole kitchen as well. Not sure why the reviewer told your colleague to model a system 3 for a kitchen MAU. There are some potential grey areas around this in certain situations.