TwoWax is correct that Stiebel Elton is the best tankless, because you can use more than one fixture at a time. Most tankless will turn one fixture cold if the other fixture is used. The Elton lowers the pressure to compensate, but both will be hot.
However, for a one bed one bath the largest one would be completely unnecessary and would require a 300amp service (again excessive for a 1/1 house).
I have attached the sizing chart. you just need to know your gallons per minute and water temp to determine what you would need. I have a 3/2 house and got the largest that my 200 amp service could handle. It has been really good, but you are supposed to flush it with vinegar every month. I must admit I haven’t done that and we have hard water, so I assume it will not last as long as it should.
So to answer your questions, strickly my opinion here as a tankless user (sorry so long)
If you decide on the tankless...
Whole house definitely, Remember, if you are building your house, the tankless can be put just about anywhere. You might consider putting it closest to the bath and then it is in between the other two however, I haven’t noticed a long wait at any of our fixtures.
pros
I do like it better than the tank. I was able to turn the space where the tank was into a nice sized closet, great to have that extra space.
I love that the water is instantly hot. Mine is 5‘ from the masterbath , 15’ from Kitchen, about 30‘ from 2nd bath and laundry, and the wait time is not bad.
Con
You are supposed to flush it so often. I am sure the need to do that has a lot to do with the water quality, but it can be a pain. It requires a bucket filled with vinegar, two hoses and a pump. the pump circulates for an hour (an hour you can’t use water anywhere in the house).
Price. Mine (the 29) was $700. You will not need one that big. but there is the cost of the wiring also. If it is a ways from your breaker box the cost of wire alone is rediculous. Mine required three 2pole breakers, I think 30amp and a 200amp service. (a smaller unit like you would need, would probably only require two breakers and 100-150amp service). I was able to do the work myself, so just had to buy the stupidly expensive wire to run three 30’ lines. If I had to hire an electrician it would have been a deal-breaker. Not worth that much cost. Since you are building, it may not cost much more to make those changes.
As far as cost of use, our electric company is able to break down the cost of our appliances in our monthly bill. We average $13 for heating water. That seems high to me. Unfortunately , they did not do that breakdown when we had the tank, so I have no comparison.
If you do decide on the tank, I have a space saving suggestion. At many of the military housing we have lived in, they put a well insulated lean-to type closet on the outside of the building that had the water heater and ac unit. This made it so they could do the routine services without having to enter the house. Something like that, could keep you from taking space away from your small floor plan. If you chose the tank option I think you should do the recirculating as suggested. Hopefully, one of the pros will explain it more to you, but there have been MANY discussions on this forum about it, so if you do a search, you will come up with a lot of info.