I just replaced my ~4 month old Water heater with a tankless - I needed the space in my garage.

Reem 50 Gallons Electric Medium Water Heater 6-year Warranty Self Clean

Features:
6-Year Limited Tank and Parts Warranty
EverKleen™ self cleaning device
Brass drain valve
Temperature and pressure relief valve included
Isolated tank design reduces conductive heat loss
High efficiency resistored heating elements
Anode rod equalizes aggressive water action
Electric junction box located above heating elements for easy installation
Over-temperature protector cuts off power in excess temperature situations
Automatic thermostat keeps water at desired temperature
Meets or exceeds requirements of the National Appliance Energy Conservation Act (NAECA)

Specifications:
Type -- Medium
Tank Capacity -- 50 gallons
First Hour Rating G.P.H -- 63
Recovery in G.P.H at 90° Rise -- 21
Energy Fauctor -- 0.62

Unit is clean, has 1 sticker on the front of it from a local aquariu store - other than that, only the factory labels - not scratched/dented & rusted to shit. Unit was elevated off my floor with PVC couplers, bottom is NOT rusted.
Unit was in service until last weekend, was drained & flushed through. Never had an issue with the unit.

I found retail @ plumbing supply stores to be around $350 for it NIB

Price: $OLD