As an elder said "It is never wrong to do the right thing". The problem here is that it is not clear what is right.
Your boss might be right about the valves, but at the wrong time in the project. Those sulfuric acid valves are a maintainance problem. BUT....you are doing detailed engineering. It is not your job to be the custodian of your client's operability and mantainability, unless there is something egregiously wrong and you could be held liable for negligence. This is not the case. Your job is to do complete the details of the basic design and build it.
I disagree about your boss being stupid. He seems a plant engineer without project culture. I've met a few. They want to change the design for something "better" even at commisioning time. They are a pain in a project environment.
But now you have to make up your mind about what is your main objective here: it is to keep those valves because you think they are absolutely neccesary? You don't want to be blamed for delays and confusion that this request will cause? Or you don't want to sign something you are not conviced about?
If it is the first case. Just say no, and face the "or else". Going to your boss's boss is usually worse.
If it is the second or third, you aim is that the person that make the decision (your boss) is the one who take the responsibility for the results.
So one option is to say: " I'll write the request as you asked for, but you sign it and send it to the client, I am not convinced that we should do this at this time in the project as this may expose our company to liabilities, but you are the boss". Just eat your professional pride.
Plain "No" is an option. You may keep your professional pride, but not the bonus, the good performance review (or the job)
Another line of defense is: "Put that instruction in writing and I wil comply". See, there is nothing wrong with analyzing an scenario with fewer valves. The problem is the timing. This is not something to address during detailed engineering specially if it was specifically adressed during FEED. But if the client agree, appropriate change management is used, the Hazop node is reviewed, the client determine that the risk is acceptable to them, and all the code calculations are met, I see no issues. If he writes it, keep a copy of that memo. The most likely outcome after the request is sent, is that your client's representative will call for a brief meeting and decide that you should keep the original FEED design, that it is not the time to make changes.
If he does not want to put it in writing, and eventually takes a threathening stance, it is a big screaming flashing sign that you should say no.