Water heater breaker off but still reading 220 volts on bottom element

your statement is incomplete...
is the water heater not working? Is this a residential water
heater? is it yours? How old is the heater?

Okay,

I give up. If the breaker for the water is in the OFF position, why is there any voltage on the water heater?

Are you sure the breaker is in the fully OFF position?

Wrong breaker is off or the WH breaker is not off.

or maybe it's powered by the amazing tesla generator?

Panel is mislabeled, or you may have another water heater? Turn Breakers off until you don't see 240 volts.

Put a tester on the water heater and switch breakers off until it reads zero.
Then mark that breaker correctly.