At the risk of curtailing Boagsy and Manticle's hilarious tangent...Aluminium is a substantially better conductor of heat than stainless steel. When I was shopping for a kettle I was initially worried because of the reported link between aluminium and Alzheimer's Disease. Sufferers of the disease were found to have increase aluminium deposits in their brains.
In the decades since these findings it has been generally accepted that aluminium cookware does not contribute to higher levels of aluminium in our brains. Most aluminium cookware is anodized, dipped in an acid bath that seals it and changes the molecular structure. We pick up more aluminium from our surroundings air, food & pollution. Maybe the problem lies in their kidneys' ability the excrete it.
Anyway, after a lot of reading I decided to buy the Aluminium pot because it was cheaper and I'd get better efficiency from my 2-ring burner.
I wouldn't have thought that there is much in it in terms of direct heat working its way through a layer of stainless vs aluminium as it is quite concentrated.
I would however expect that you would loose a lot more heat through the large surface area of your pot, so a stainless pot might actually take less direct heat to maintain its temperature.
In terms of the anodizing and being dipped in acid. I would assume that most of the chinese import pots are not anodized as they look nothing like the darker coloured Analon, Scanpan and other anodized pots & pans. Using acid to treat the surface may assist in aluminium not leaching into the food, however is there a greater chance of aluminium making its way into your diet when you scratch the surface with a stainless stirrer, immersion chiller or similar?
Personally, I would not use Aluminium for a kettle as the wort boils for quite some time in there and the chance to scratch the surface of the kettle is greater, however I would be more than comfortable to use it for a HLT, especially since it is easier to install elements into softer metal and all you are doing is heating water.
While it has been mentioned as a reason to look at stainless, in terms of sterilizing the kettle - Not sure why you would want to do that.
I make sure that my kettle is cleaned well straight after I use it and I wipe it clean again before I start a brew. I would never start a brew with dirty equipment. If something is so resillient that it survives 60 (or even 90) minutes of a boil, you have to question if sanatizers such as starsan will actually work on such superbugs.
Cheers
Roller