It depends on the heater where it should be in the tank.
My stealths which I love and are slowly switching over too stay under the water, my fluvals are a different story. Just just read about the heaters.
I have Stelths in all my tanks, fully submerged towards the bottom of the tank angled at ~45 degrees and always unplug during W/C in case I let let the water draw down too much. Never had an issue.
I cracked one when doing a w/c. It kept trying to heat, and it got splashed. CRACK!!! The failproof way is to unplug several minutes before doing a change.
Also, dont have a heater recommended for a 40gal in a 100gal tank.
This is the main reason why I see heaters "explode". It requires the heater to work much harder than the factory made it too.
Ive broken them doing WC befor. Now I have everything on a power strip which makes it easy to turn off everything at once.