The intake is under the gauge pod but unless you have taken the necessary steps you probably shouldn't go anywhere close to that deep. I believe it's in that location because it's the cleanest area to pull air from, dirt and dust, not necessarily mud and water. It's your machine but I don't go much past the foot wells myself and if I do im prepared to change all the fluids shortly after. That's just me - diff seals leak, somehow.

 

With my 450 Max, no problem to go through ankle deep water, ie. a few inches over the floorboards. Was in up to my knees once and got through but didn't enjoy it.
Go slow and don't stop. Make sure there are trees nearby for winching or detour the water. The one time I got swamped in water over the seat and had to winch it out, I drained the CVT (water had gotten in the air outlet) and was on my way.
Amazing machines really, even the non XMR versions are awesome.
These help a lot

 

Is there a list of parts kit to get everything needed up into the gauge pod like the xmr?

 

How high are the Air intake and belt intake/exhaust on the non XMR machines?

You do not want your seat to go under. Keep the seat dry and you should have no problem unless you get a snorkel package.
There are some aftermarket snorkels available.

 

You can buy a radiator relocate and a snorkel from BRP or many other manufacturers if you want to "waterproof" your ride. There are videos all over you tube about both of these kinds of things. Cost for BRP is around $900 total for both.

 

Should we be concerned about shorting the spark plug when it goes under water?

 

I wouldnt worry about that unless the spark plug boot is bad.