I never looked at mine.
But wouldn't that be irrelevant and depend on whether it's a 7000 watt unit, or a 10,000 watt unit, or gas, propane, electric, and even then how old the elements are and how full of sediment it is??? 
I don't think it would be totally irrelevant; there's most likely some type of industry standard.
On one side of my dial is the word "Warm". Then, as the dial turns clockwise, there are several raised markers. One is far more prominent than the others, almost suggesting a preferred setting. All the way clockwise is the word "Hot".
Mind you, the pop-off valve exists, too. That little safety device should never actually work unless your heater boils the water and pressurizes the tank with steam. The valve blows the steam, rather than the tank blowing into watery little pieces.
So, as noted, my dial is set at the W of "Warm", and it's 127 degrees F. I had it set at the previously mentioned "preferred" spot, and the valve blew. I'm curious where other dials are set, and the temperature of the water at that setting.
Again, I would suspect there is some standard as to temperature ranges associated with the dial setting, regardless of the BTU rating (kind of like speedometers - 65 mph is always near the middle of the gauge regardless of horsepower), but I'm not sure. Thus the question.

Have fun,
Jerry