[Wavery]

Did you do a continuity check on the new water heater heating element? That's the usual problem with the AC side of the water heater.

I have learned over the years that when you install a new part and the thing (whatever it is) still doesn't work, check the new part first to be sure that it isn't defective before you start searching for other issues. If the issue is a defective new part, you will drive yourself crazy chasing down an alternative issue, that doesn't exist.