It appears that with no pressure in the water system you can unscrew from the top 90 degree outlet adapter..
Hook up a hose by whatever means you choose (Adapter and garden hose. Or just clamp a hose over it) then close the bottom valve. Pressurize the system (City or pump) (Oh, close all 3 valves) and then open the bottom vavle with the hose outdoors where it won't make a mess. How is the flow?
If Good, Problem is one of the valves or inlet
If bad, Problem is water heater,, Now since I do not think there is a check valve post and we will do our best.
If you get poor flow in this test close lower valve, drain water heater (outside drain) reconnect the top line and disconnect from the bottom line.
Adapt the hose to the line, open the lower valve and check flow
If flow is good, Problem is heater, If bad, Lower valve.
The rest of the system you have already checked.