I use to buy tractor loads scratch dent water heaters..they were GE labeled..I used to get lot of customer returned
mixed in the load. looked new but no dents some people hate dents.. but 90 percent top element was just blown. I buy those elements by the box .replace elements, Ck elec system, pressure test. and sell as refurbished units.
ngas was cked with propane and pres tested..no manufacture warrantys .It was win win situation for everybody.