Hey,
My guess is the old water heater was disconnected because it leaks.....
Anyway, the plumbing is pretty simple. Note there are TWO water circuits. One if the domestic water system - cold water goes into the heater from the boat water tank. Hot water comes out of the heater and goes to your various taps in your boat - galley sink, head, etc. The other water system is from the engine and is used to heat the domestic water in the heater. Hot coolant comes out of the engine and goes into the water heater HEAT exchanger, not the water tank. The coolant comes out of the water heater HX and then goes to the engine heat exchanger, and then back to the engine.
Note that when you connect the engine coolant to the heater it is difficult to get all of the air out of the lines. Don't be upset if you find your engine overheating. That means you have air in the coolant lines and you may need to 'burp' the lines a number of times until you get all of the air out. There are lots of suggestions on how to do that if you use a search.
Good luck,
Barry