As of, I think, April 1, the codes require additional insulation and efficiency on larger WH.
Most of the companies that do offer a longer warranty, it is the same tank. On some of them, they do install a second anode rod and may use a better quality drain valve. Some replace the valve that comes on the WH with a full port ball valve - this way, there's less restriction on the outlet and if you want, you have a straight shot into the tank to maybe dislodge some crud.
If you gravity drain the tank, yes, the outlet needs to be lower. But, just like the water goes everywhere in your home, if you attach a hose to the drain valve and open it...you have the same water pressure as on the normal outlet, and you can run it anywhere. Now, trying to also move any crud, I'd not want to run it too high, but with decent volume, you should be able to drain it. Note, not all hoses are created equal...you'd want one that won't be damaged by the hot water and fairly large diameter. IT can take a lot of hours for the water to cool off if you shut it down. But, maybe the best way is to shut it off before your morning showers. It would be cooling off as new water comes in without the burner enabled but you should be able to get at least a few reasonable showers before it got too cool to be comfortable.
There are some WH dams that can be installed on a solid floor like a slab that don't fit underneath...they essentially get glued to the floor. Easier to use a pan if you're replacing.