IMO the only real reason to have 2 heaters is incase one of them breaks. a heater takes quite a while to heat the water, and the movement of the water means the tank will be evenly heated (unless there isn't much water movement, obviously). water doesn't cool down quick enough to have much of a benefit from having a heater at each end. although the only extra cost is buying the second heater in the first place (it wont cost any more to run because they heaters wont come on unless they need to, and if one heater is sufficient to heat the tank to the desired temp. neither of the heaters will need to be on for excessive amounts of time, if that makes sense?) it is all a matter of opinion though. you could just put one heater in the middle of the tank if you're worried about one end of the tank getting cooler