A hot water heater is not a tank. Think of it more as a big bulge in a pipe. The water in the water heater is pressurized by the incoming cold water and then as a result hot water exits the heater when someone opens a hot water tap.
You can actually drain your hot water heater (through the little valve near the bottom) but that requires turning off the incoming cold water, and also opening a hot water tap somewhere in the house to release the suction.
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