Hey – back to my original question … got this from gardenweb. Do you agree?
The problem with draining it dry is not only will it rust much faster all the sediments inside will dry brick hard.
I would do the same as they do when preparing a commercial boiler for long term storage. I would put it in ‘Wet Layup’
To put a water heater in wet layup you begin by draining the tank and flushing as much sediment as you can, then close the drain valve and refill the tank with fresh water.
Instead of just cutting the lines on top, remove both the hot and cold water lines then make sure the water heater is filled right up to the hot & cold taps then install a pair of pipe plugs in the taps.