Just doing a clean of the tank and saw this on the heater? Any idea what it is?. I haven’t touched it in case I need to remove the heater first and then clean.
I would would personally just wipe whatever it is off with a towel and then rinse the heater off (either in a bucket of water or by running it under the tap if it’s easy enough to remove from the tank), then dry it off and put it back.