There are good and bad things about draining it. If it's empty, and somehow had a leak, there's no water to drain out and potentially damage a lot of things. If the tank's supply was shut off and the fuel, too, unless it's a catastrophic failure, the water in the tank would likely not leak out. If the tank is in a pan and the drain can go somewhere safe, I'd probably leave it full, but turn off the gas, or maybe leave it in vacation mode.
Exposing the interior to air means lots of available oxygen that, for any exposed areas, would rust. The anode can only protect things when there's water in the tank. Public water treatment doesn't kill everything. Having it sit for extended time in the tank could let it grow. So, when returning, either turn the tank way up for overnight, or flush it before using hot.
So, it's somewhat of a toss-up. To me, it would depend on how long I was going to be away and where the tank was located and the potential for damage. Having it in the attic (I don't understand this, but it happens in lots of places) versus in the basement that isn't around anything that could be damaged.