Sizing comes first, and for tank heaters that means first hour rating rather than the gallon number on the label. A fifty gallon tank with a strong recovery rate can outperform a seventy five gallon tank with a weak one, and the right answer depends on how many showers run back to back in your house on a weekday morning.
For tankless we work from flow rate at your actual groundwater temperature, which in Maryland runs cold enough in February that the rated gallons per minute on the box is not the number you will see at the tap. We check the gas meter and line size, the vent path, the combustion air supply, and the condition of the existing shutoffs and expansion tank.
On service calls we test the anode rod, flush sediment, check the thermostat and the temperature and pressure relief valve, and look for the early signs of tank failure before they become a flooded basement.