You're definitely correct on draining the gas. Probably siphon tbh. If there's any solidified / preciptated schmoo, no point in having it go through the fuel pump. If you feel comfortable doing so, pulling the fuel tank down would probably be the easiest.
Could also replace the fuel filter. '01 should have an external unit attached to the frame rail roughly under the driver's seat.
Yes on battery
Other things, in addition to what's been posted above:
- Inspect belts, pulleys, any rotating bits. Belts aren't made from rubber any more, so while you may not need to replace them - you should inspect them and spin any accessories by hand. If the alternator feels a bit crusty, it should clear up shortly - brushes / contacts will self-clean when it spins
- Check wheel bearings, brakes
- Flush brake fluid (takes about 2 liters)
- Should just give all the fluids a once-over tbh. At a minimum, replace coolant and engine oil. Rationale being that engine oil is exposed to moisture. And coolant will degrade even if ya never start the engine
- Like Ratled suggested, pull the plugs and put some oil in the cylinders. Doesnt have to be MMO. Just a little squirt of anything. Then, while you have the plugs removed, turn the engine over a couple times by hand. Make sure nothing is binding. Honestly it may not be a bad idea to add ~10oz of 2 stroke oil to the first fill of the tank. It'll give some lubrication to all the parts and ease their transition back into service. It also makes a pretty decent cleaner. Use TCW marine rated stuff - it's ashless and safe for catalytic converters / sensors (I actually run it in my own rig on the daily @500:1, don't judge me)
- a/c will probably need an evac+recharge
- Go through all soft + rotating parts with scrutiny
- Tires are toast. Replace them. They might hold air, but the rubber is going to be degraded and unsuitable for safe-use
- Pull the air filter out, look under any electrical covers - really any place you can think of that rodents would hide
- When you add new gas, use premium (octane ratings degrade in storage) and toss a bottle or 2 of techron in there (I'm sure other stuff would work but that's the only thing I can speak on as I've personally validated it to actually clean)
- Realize that after sitting that long, and if everything checks out, it'll probably run a little funny as the computers re-calibrate from scratch and everything settles into place
- Also realize that even though it's only 40k miles, soft parts like gaskets will have degraded from age. And particularly any spinny bits - they might start leaking once put back into service. Just keep an eye on them
- One last note about fluids - after you drive it around the block, you'll want to check levels once again as air will bleed its way out. Trans fluid in particular - check it after idling for a minute or two. If you see air bubbles / foam on the dipstick, turn it off, let the air settle out of the system, then start again and check level.