From another site:
Not just the cord cap, the cord itself, the ambient temperatures in the unconditioned attic space, and the wiring method (AHU listed to be wired thusly, and is the cord set listed & supplied by the AHU manufacturer?).
You describe a very hot environment - attic temperatures which rise to what I suspect would require extensive derating to use NM as well, to accomodate the fan motor draw for the air handler when called upon to circulate for AC when the attic has experienced its maximum heat gain, voltage drop/increased resistance would cause an increased current draw.
As you describe the environment it seems reasonable to expect that attic temperatures may exceed 140 degrees F (60 degrees C). The listed appliance cords I am familiar with are limited to 60 degrees C. 16 awg SPT-3s are usually limited to 13 amps and 60 degrees C and are usually classified as power supply cords, not major appliance cord sets.
Major appliance cord sets are usually 12 awg & 14 awg type SPT-3, and are rated for 20 and 15 amps respectively, usually limited to 60 degrees C and 300 volts. (such as the attached pdf document). They are usually listed and used to replace existing cord sets for portable dishwashers, microwaves, freezers, portable dehumidifiers and portable air conditioners and the like, not for permanently (attached) installed equipment (microhoods and range/cooktop, if permitted by local code, exhaust hoods excepted).
Since the gas fired appliance (furnace) and the Air Handler are not "attended" they operate in an "automatic" and unattended mode - and vibrations, environmental temperature swings influencing more rapid metal fatigue of the receptacle springs, even if a permissable wiring method would expect a locking type cord cap set and receptacle rated at least 20 amps, and dust, debris, pollen, etc. may freely blow through an attic via its ventillation, etc.
Non conditioned space and nightime cooler temperatures at certain times of the year - i.e. temperature swings and unconditioned ventillated (even if just "natural ventillation") space - dew points, condensation likely - damp location wiring methods, this effectively rules out NM cable for this location (but not necessarily NMC Cable if properly sized, rated and properly derated). I much prefer metalic conduit methods in attics as the metal conduit has the ability to "put off" its heat, unlike plastics, and are much more "critter resistant".
It SHOULD be OK to do it correctly, but it can't be done legally per manufacturer unless they specifically allow it....Maybe too many done wrong....