The DC is getting thru on/off switch , thru the set of t-stats and to circuit board.
DC is coming from circuit board to gas valve
BUT no spark coming from spark electrode PLUS when you light it using BBQ lighter no 'proving' signal is getting back to circuit board.
So either spark electrode is BAD OR circuit board is NOT sending high voltage DC to spark electrode thru Orange wire coming from transformer on board
Bad spark electrode could be cause it has failed
Could be not in correct position...MUST be engulfed in flame'
Could be ceramic insulator is cracked.....tracking to ground'
Could be wrong spark gap-----1/8" to 3/16"
Could be bad high tension wire.....connection
Circuit board is on backside of water heater tank...accessed from inside rv
On Edit:FYI
You have a 'odd man out' Suburban (the 'L' in model number)
That model uses a DC on/off switch that sends DC voltage to a DC relay that triggers the 120V AC electric element (unlike the other models that send AC directly to element)
Doesn't have anything to do with your spark electrode/circuit board issue
Just for your info