Look at 238-24. Scroll down, and the pictures are there.
Thanks. It is a little unclear to me what the first photo shows. I guess that is the mezzanine. This photo does not contradict any of the observations made by Smith. It does not show holes, marks left by pipes or pipe holders, or sufficient electrical connections. It is consistent with Smith's conclusion that a heat exchanger could not have been installed here.
Rossi claimed that he had the heat exchanger removed the day after the test ended, and he immediately re-used all of the pipes and other materials. He never bothered to take a photo of the equipment, even though it is key evidence and therefore worth $267 million to him. If you had equipment that might bring you that much, would you re-use it, or leave it in place? Would you -- at least -- take photos of it before demolishing it?
We can go one step further into cloud cuckoo land. I don't believe Rossi, HOWEVER, for the sake of argument, let us assume he is telling the truth. After demolishing and removing the pipes, why did he go to the trouble to remove all traces of the equipment? Why did he patch and paint over holes where the pipes came in, and the screw holes in the floor that held the equipment stands? Why did he remove the electric power wires and fixtures? Electric wires are cheap. No one removes them and reuses them; they would probably be damaged and unusable if you tried. What would be the point of making the room appear as if nothing was ever installed in it?