To accommodate the wall for the new bedroom, we had to move the water heater. As happens in all construction projects, when the plumber examined the water heater he recommended that it be replaced. It was >10 years old, did have some corrosion evident on the inlet/outlet pipes, and notably missing an anode rod so probably a good idea to do it now. We also upgraded to a 50-gal tank so there will be hot water aplenty in the future! Between that and the shower unit/shower door that we purchased, we've already blown the project budget by Day 2/3. :)
p.s. After a day to let the water heater get up to full temperature, I nearly scalded myself when I turned the shower on to the usual hot level. That is one efficient & hot heater! Quickly turned down the heat level on that baby.