Eheim jager i bought had issues, set it at 24c but both my thermometers were displaying 30c!
Put my rena heater in at 24c my thermometers read 25c.
Jager was abit out.
many heaters are out on their displayed scale. but, mostly, that's not a problem. we all have a thermometer in the tank, too, don't we. simply use that to judge the heater settings.
as for how big an heater you need. well i can confirm a 150w is well up to heating a180l tank, and it is on for very short periods. indicating it has capacity to spare.
initially a fell for the "that heater is not big enough" cry. so i have 2 150w heaters in my tank. one is never switched on (though it is on at the mains). a 150w will heat my tank to 75f and if i need will drive it up to 80f (i have had no need to see if it will go any higher). the other major benifit of lower power heaters is, safety. a smaller heater is less able to boil your fish if the stat sticks on.