Gas water heaters increased drastically in price due to the FVIR spec which went into effect July 1, 2003 and the new energy spec Jan 1, 2004. Scratch and dent is not a good idea on a WH because you don't know what internal damage may have been done. If you are willing to take a chance, I would not accept 10 or 20 % off. Any place should be willing to go 40 or 50% just to get it out the door.