Don't ask me why, because I don't know. However, a friend of mine wants to disable his grid heater in his 24V. What relays / fuses must be pulled? oke:
I'd disconnect both ends of the cables. If you tape them up and they lay on a hot motor, the tape will either melt or wear off and that big of a wire laying on a block on a cold morning will not be good! Just take off the cables, both ends that is.
Why not just take the power cable off at the battery? I did this when I took my heater grid out and put an intake spacer in its place. I do get a grid heater relay code, but it doesn't seem to affect the performance of the truck at all.