Right now as of 2019 scrap metal prices are way down and just 1 water heater would not even get you $1.00.
If you just want to haul the water heater to a scrap yard to get rid of it then it might be worth the trip to the scrap yard to dump it off and get it recycled.
Or you could just set the water heater out on the curb for someone else to haul away for scrap.
Hauling even a ton load of scrap metal or water heaters in right now would only get you $30.00 which would barely pay for the gasoline to take the scrap metal or water heaters to the scrap yard.
For 1 water heater in scrap it would not make you any money and would cost you money to haul the scrap water heater away.