Eberspacher 90 deg exhaust elbow 252481800202 will fit directly onto the exhaust outlet of a D4 Airtronic heater, perhaps consider fitting a couple new Eberspacher exhaust clamps also to ensure gastight installation – see below link
One point to consider though – in marine applications it is quite typical to see an exhaust ‘loop’ beneath the heater, especially if the exhaust route to the hull skin fitting is not downward for gravity drain of exhaust condensate, also to help ensure any river/sea water does not reach the heater.
Thanks, let me know, or send a couple three photos of your application to sales@butlertechnik.com