Just last week, my ELCI started tripping when I turned on my Seward water heater.
After some investigation, with the heater element disconnected from all AC connections, the resistance of the element was correct, but there was about 300Kohms between the element contacts (though it as highly variable) and the metal element threaded "plug" (ie. ground). I don't think 300Kohms would was tripped the ELCI, but perhaps when 120AC is applied, the resistance varied somewhat to allow ~30mA of current leakage to ground.
I ordered a new element and removed the old one. On the old one, there was sludge, rust brown stuff, around the base of the elements right at the threaded plug that was likely the cause. Since it may have been original to the boat (30 years old), I just tossed it. New element has NO conductance between ground and the elements and the ELCI no longer trips.
HIGHLY recommend having an ELCI install on your boat.
Question: Would it be wise to also have a GFCI installed to protect the water heater circuit? It has a lower trip point than an ELCI (5mA instead of 30mA), and would add some redundancy and a even better level of protection.
FYI, the element I removed was FULL length (did not have the 180deg fold in it) and was about 12" long, and because of the confined space could not get it out without bending it as I extracted it. The replacement element is of the folded type, and fit in easily (about 6-7" long).
Chris