Not an expert, but I believe the code says it must discharge through an air gap in the same room as the heater, typically it would be right next to that heater.
I kind of doubt that most drain pans would actually be able to handle the flow from an open TPR valve without either overflowing or splashing over the side. Yet another good reason to put the water heater in the garage (or some basements) where the concrete floor isn't going to be damaged by the water.
Well...You made me research the code (not a bad thing) and here is what I found. We are in a IPC code area.
IPC 2018 - 504.6 Requirements for discharge piping.
The discharge piping serving a pressure relief valve, temperature relief
valve or combination thereof shall:
1. Not be directly connected to the drainage system.
2. Discharge through an air gap located in the same room as the water heater.
My understanding of the air gap is it is required only if you hook the T&P discharge to the waste system or some other concealed piping. When connected to a waste system, the purpose of any air gap is to prevent contamination of the water supply in case of backflow. The same as a dish washer. If your discharge goes to the floor or the pan, the airgap is not applicable.
3. Not be smaller than the diameter of the outlet of the valve served and shall discharge full size to the air gap.
4 Serve a single relief device and shall not connect to piping serving any other relief device or equipment.
5. Discharge to the floor, to the pan serving the water heater or storage tank, to a waste receptor or to the outdoors.
6. Discharge in a manner that does not cause personal injury or structural damage.
7. Discharge to a termination point that is readily observable by the building occupants.
8. Not be trapped.
9. Be installed so as to flow by gravity.
10. Terminate not more than 6 inches (152 mm) above and not less than two times the discharge pipe diameter above the floor or flood level rim of the waste receptor.
11. Not have a threaded connection at the end of such piping.
12. Not have valves or tee fittings.
13. Be constructed of those materials listed in Section 605.4 or materials tested, rated and approved for such use in accordance with ASME A112.4.1.
Note: Just about any material except PVC, which is odd because my old house had PVC.
14. Be one nominal size larger than the size of the relief valve outlet, where the relief valve discharge piping is installed with insert fittings. The outlet end of such tubing shall be fastened in place.
504.7.2 Pan drain termination Where a pan drain was not previously installed, a pan drain shall not be required for a replacement water heater installation.
****************
Even though it looks like T&P termination into the pan or onto the floor is acceptable by IPC, I can see that it would be catastrophic to have the T&P trip due to thermal over-run. I will be brainstorming for a solution just as soon as I clear a few other projects.
ICC Section P2902.3.1 sheds more light on the reasoning for the code concerning an air gap...
There are three reasons for the air gap to be in the same room as the water heater: (1) it prevents a direct connection to
concealed discharge piping that might be bent, flattened, plugged, reverse-sloped or inadvertently capped off; (2) it provides a location for
observing discharge when testing the relief valve and (3) it provides a readily accessible location
to observe valve leakage indicating a defective T&P valve, a water distribution system overpressure problem, or a water heater operation problem.
further...
Water discharged from the T&P valve must be directed to one of four locations: 1. The floor below the water heater; 2. The water heater or storage tank drip pan, if present; 3. A waste receptor, such as a floor drain; or 4. The outdoors. The choice of discharge location must consider the potential for personal injury and structural damage that water discharge might cause. For example, a floor discharge might be suitable in a concrete-floored and curbed garage, but where the garage walls are of wood and rest directly on the floor, this discharge point might be unsuitable. Another suitable floor discharge example might be the tiled and sloped floor of a laundry/utility room that has a floor drain. Discharge to laundry trays/tubs and sinks would not be a suitable location as it violates the intent of Item 6 of this section, which is to protect the person using the fixture from hot water and steam that could come from the discharge pipe.