I have a friend that wants to install an electric water heater because he feels they are safer than gas. I can only speak from one experience in my life where a gas water heater caused a fire in a laundry room because clothes were left too close to the water heater. This was about twenty years ago so I don't know how the technology has changed, if it has at all.

The only reason it even matters is that it seems generally speaking that gas water heaters are more efficient at putting out hot water, especially when looking at first hour delivery numbers, and recovery numbers.

TIA