I have been looking into them more and more, need a few to abuse for non standard use., Sadly all the easy to get ones are the more complicated modern ones,
I can make at least the beginning of my assertions because I've been scoping out which ones to try and get for the past few weeks, Downloading the installation manuals which luckily do tend to give the full electronic schematic, As well as the specifications,
The efficiency towards the upper 50% of what these devices are capable of haven't really changed, Its mostly down to the mechanics for how much energy you can recover from the flue gas,
The electronics seem more related to the "fancy" side of things, using in house controllers to customize the hot water temperature on the fly,
It may just be my obscure use case, But it seems odd to me when you have the option of phone apps for a water heater.