I haven't winterized in a few years but back when I did, I just drained the water heater and that's it. I always read that the remainder is not enough to cause a problem. Problems occur when water expands as it freezes. That little in the water heater has plenty of room into which to expand. Everyone should do what makes them comfortable but I see no reason to do anything with the water heater other than to remove the plug, drain it. I always left it open for the winter, storing the plug/anode rod in a locker.
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