To add to Damian's no3, the tank can leak from the main seal between tank and the heat exchanger casting in the wall. Also very common on gas/electric models, the 240v mains electric element is held by two aluminium bolts, the heads of these corrode and allow the element seal to come loose and leak.
Outside the 'quick drain valve' above the drain bung commonly leaks as does the 'fusible plug' in the centre above the burner, this latter leak can find it's way inside through an ill fitting burner module seal.
Almost without fail any leaking water finds it's way inside the black control box of the burner module under the heater, for this reason the module should be removed, checked and dried out if required.