Water heaters and vacuum relief and anti siphon valve/s

Can someone help me understand the function and application of these devices?

I helped with an "apollo" (side loop for the HVAC) style heater and it failed inspection due to not having a vacuum relief valve on the side loop inlet (lower).

Heater was located on first floor laundry closet of 2 story condo, city water, prv, etc.

It's my understanding that the vacuum relief valve prevents back siphonage if the main is shut off and somebody tries to run water, but the domestic side of the heater is protected by the holes in the top of the dip tube, and the side loop has the circ pump for the air handler, but it returns the water back to the heater, so net pressure/vacuum is zero, so how would siphonage occur?
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