This happened to me many years ago.
After draining the tank from the outside by removing the white plastic plug, I then proceeded to remove the 120V heating element (to replace it). To my surprise, about a half gallon of water came out. It turns out 1/2 gallon of water stays inside after a full outside draining. This is "by design" as confirmed by the tank manufacture Atwood, to prevent the 120V heating element from burning up if the RV is plugged in during storage and the switch for 120V operation is accidentally left on. I guess it makes a lot of boiling sounds as way to signal the owner of the oversight.
Freezing of the water inside does no harm.