Hi MIkep:
We have a 2014 R31 and had to have our water heater replaced. The Seaward water heater the boat came with has an aluminum tank. Over time, these tanks oxidize. The aluminum oxide sheds from the inside of the water heater and goes downstream to the galley faucet, the shower head and to the faucet in the head. The aluminum oxide is white in color. We got tired of cleaning the various fixtures so we had the tank replaced with the one Kenny mentions. It is an 11 gallon Isotherm which has a stainless tank. It works far better than our old Seaward tank. I was surprised that this was so since the Isotherm is a 750 watt unit while the old Seaward was 1500 watts. When my wife and each take a shower there is plenty of hot water. The decision you will need to make should you go with the Isotherm is whether you want a stainless cover or a plastic one. I think Ranger Tugs equips the boats with the plastic covered tank which is somewhat less costly. From a functional standpoint, there probably is no difference.
There is not adequate clearance to get the tank out through the hatch near the rear door. We had to have the stove pulled out to get the tank out. It sounds daunting but was pretty straight foreword requiring four screws to be removed and disconnecting the LP connection.
Overall, the Isotherm works well. The only other thing on the boat that gave so much pleasure was getting rid of the Pro Mariner Inverter (which was problematic with constant bimetallic thermal breaker kicking out). We had it replaced with a Magma 2800 watt sine wave inverter/charger and it has run flawlessly for two years. Highly recommended.