Replacing a water heater--the physical task, not the plumbing part of it
Here is a frame that can be made to use with a cable hoist.


The hole in the top is where the ratcheting cable lift will pick up the heater with straps around the heater. Lean the frame to the wall after the frame is set where you want the heater to set at on the floor.


To rock the heater away from the wall, ratchet the heater up enough to clear the flange the inch or two it needs and step on the bottom slowly to add enough weight to counter balance to frame with heater back so the heater is beyond the pedestal.

After using care on rocking it back, use the ratchet lift to lower the heater to the floor

Not everything is to scale, you will need to confirm some things yourself, for example if the building of the frame itself is something you may want to handle, the size to the top shelf that the lift will set to to lift will need to be bigger, or even if something like this will fit where  your heater is..