Interesting, since the toilet draws water from the sea, won't it neceaaril drain if the sea cockis open if the boat is out of the water?
I've done it both ways.
In the water, I've shut the seacock, opened the strainer, pushed RV antifreeze through it while flushing the toilet until I saw pink, and called it good.
Out of the water, I've left the seacock open, removed the strainer and let all the water in the line fall into the bilge, then flush the toilet once. This drains it.
Since I had my toilet completely apart on my bench at home this season, I know exactly how water flows through the toilet. Water that would be trapped in the toilet is in the water pump, which is a diaphragm pump, and is then pumped up in about 8" of flexible hose to the top of the bowl (you can see this hose on the back of the toilet).
It'd be easy enough to pop that hose out of the toilet water pump and let the water fall out of it. Or just keep a heater on the boat, and the head door open to keep the cabin and head temp above freezing.
Since we boat year round, and are stored out of the water at Dagmars Marina, this year I'm running RV antifreeze through my raw water system to get the raw water wash down pump, strainer and hose filled with antifreeze. The toilet side, I'll just open the sea cock and the strainer to drain the water when I'm out of the water on blocks, and will keep a heater in the cabin to keep the head above freezing.