Just got it put in last week. No problem hitting 180 degees with a flow rate of 2.4 GPM. My ground water temp is 47 degrees. I only brew 5-6 gal batches, so I can collect my mash & sparge water in a few minutes.
One bummer: if you turn the heater up past 140, you can only set the temp in 10 degree increments, so 140, 150, 160, etc up to 180. I thought I'd be able to precisely set the temp desired, so that was a bit of a let-down.
here's a few pics..
For a brew op of that size (55 gal), I think you would need several tankless heaters in series. But it would be totally doable. Or, just use one and have a well-insulated liquor tank. My plumber who installed mine, said he uses his to fill his hot tub.
I'll brew my 1st batch on it this weekend. I'm interested to find out how the unit affects my brew day.