Installed a 40 gal. GE model SE40M12AAH electric water heater in 2008. Reliable so far, but should it be drained and if so, how often?
It's really what is in water. For either gas or electric, draining and flushing does not extend the life of the tank from leaking. For gas it can help in the efficiency, for electric only if the water has huge amount of sediment and buries the lower element, but usually you do not know. For electric, usually leave it alone, for gas yes it should be flushed. You are at the end of the life expectancy for any water heater. Since 2010, EPA required a higher efficiency standard for water heaters. It resulted in a slightly larger foot print for more added insulation. Your WH may be good but a new one will save a little in standby loses, and with new heating element, the recovery rate will be a little higher. Old elements do get a coating on them
Electric's do outlast gas water heaters for the most part. If you attach a hose to the drain it most likely will plug up right at the valve. Depending the drain valve you can poke a thin screw driver in it to break up the sediment, if not with an air compressor blow air into it or use a garden hose, if there is a floor drain. The lower element is about 8 inches from the bottom of the tank, for it to be submerged in sediment is rare. If you cannot drain it, removing the lower element will drain the tank in a hurry. Gas water heater sediment will insulate heat transfer to the water and more heat will go up the chimney.
My first home with a electric WH lasted 10 years installed in 1990. Replaced it 1999 and that 9 year Sears unit was sold with the house in 2016. Drained once to move it to do wall repair behind it. My current home built in 2007, I just replaced it because the home owners insurance company would not renew the policy even thought it is in the garage that can not do any damage. Just last Sunday I replace the one at my son's house (garage), same year built as mine, 2007. His just change insurance company but his last one was requiring to change it. No problem other than it was only 40 gallon and the top end showed corrosion that didn't look good. Either one were never drained or flushed. There was sediment but hardly any. I had to remove the drain valve to drain the tank for what was there it totally plug up the valve.
Electrics will fail either it 1) develops a leak, 2) a heating element fails, 3) or one of the thermostats fail. Changing heating elements out is not difficult but it does require draining the tank. Top one only only about half way. Changing the lower element is the entire tank needs to be drained.
The electric water heater at my church is 40 years old. no leaks but low water flow. It will be changed soon.