Heating water with electricity
is VERY ineffecient, somewhere in the neighborhood of 2-3% of the energy consumed is turned into hot water. You can use a 120 volt electric hot water heater element on a 12 volt system. This is very common on off grid homes that use wind or hydro generation. When you have excess power, you dump the power into a resistive load, usually a heating element in a hot water heater. A resistive load doesn't care if it's 120 volts or 12v volts. Ohms law applies equally. However, a 12 volt system will need 10 times the current to supply the same amount of watts that a 120 volt system uses. A 1500 watt water heater(small) needs 12.5 amps at 120v. To supply the same amount of heat energy at 12 volts requires 125 amps. From a practical standpoint, to heat any quantity of water electrically on a sailboat, you better be plugged in at a dock. I do use a 120V coffeemaker for coffee, A microwave for heating up a cup of tea or soup, all powered by an inverter, but the run time in this type of application is very short. but if you want to heat any quantity of water away from shore power for whatever, you need to burn fossil fuel. Another thought, if you are in the right climate, I have used a 5 gallon solar shower bag in the right circumstances and it works very well.