I have a similar problem (as Collin) with my Rheem Model 21VR75N 75 gallon Water Heater. In my case the water heater (WH) leaked towards the back of the unit so I didn't see that the leak soaked into the house/garage. I bought my house new and the builder put the water heater on a wood/sheetrock platform. I'm 8 months out of warranty but it appears the unit was leaking for quite a while. I appear to have corrosian at the top causing leaking. I replaced the nipples connecting to the WH but the leak continues. I built a house and have done a lot of plumbing so when I say I properly prepared the threads before screwing the new nipples in, I really did it correctly. I almost think something else is leaking.
Beacause I reported after the warranty expired, Rheem will not cover. They had their insurance company contact me becasue the water damage has caused the platform to deteriorate, the WH now leans against the wall, and this new contact allowed more water to soak into a new section of the wall/house/garage. I won't be making a caim though becuase the Rheem insurance company insists I have to pay (about $1, 000) a Forensic Engineer to prove there is a defect. I'm calling a lawyer first, but it will cost about $1, 000 to repair the damage so why should I pay $1, 000 for an engineer, then fight with the insurance Co just to get the repair money?
Sorry to be politically incorrect here, but Big Business can do this to the little guy because (in general) the Republicans have spent the past 8 years passing law to protect business at the expense of the consumer. It's time to change that!