What would be more efficient a 3800 watt 60 gallon water heater or a 4500 watt 60 gallon water heater?

The efficiency would be about the same. The only difference would be the time factor. The larger the heating element, the quicker the water would get to temperature.

One other factor to consider it the insulation factor of the tank. The more insulation around the tank the longer the water will stay at temperature the less energy is used to maintain the temperature of the water in the tank. Also to consider is the incoming temperature of the cold water entering the tank.

The colder the water the longer the time factor is to heat the water to a specific temperature.

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