The following is my anecdotal opinion...

Talking around among homeowners here it seems that WHers from a plumbing supply are a cut or two above in quality then what the big box stores offer and have far less to no problems compared to the HD and Lowes and Sears ones.

Plumbing supply and wholesale houses also stock different versions so a replacement job is easier. For instance, plumbing supply houses stock gas and LP WHers for different altitudes and with the T&P on the side (common now) and on the top (the way most were up till 5 years ago) so running a new T&P drain line is not necessary when replacing that old one that lasted twenty years.

Warranties on WHers EVERYWHERE suck because they only warranty parts and no labor but at least the plumbing supply will stock factory parts (not anonymous Chinese ones) for the brands and models they sell.

Around here the plumber's favorite is Bradford & White. Local plumbers say they are the least problematic and last the longest.

As always, free advice is worth what you pay for it

There was (is) a problem with the Lowe's Whirlpool Flame Lock water heaters - the thermocouple would repeatedly go out on them.

Other than that, a "good enough" heater is going to give you 12-15 years before it limes up. Ditto with more expensive heater. I don't need to spend a bunch of money on a standard heater in the off chance that it will last a little longer. Most people don't even stay in their home that long.