I have the same question except I need to replace the lower element without draining the water tank. Procedure should be to open the pressure relief valve and turn off the cold water valve?
you should cut of the water supply to the water heater. Then open a hot water valve to let off the pressure, and then make sure you close the hot water valve back or when you change the element the open line will let all of the water come out fast. Leaving the valve off after releaving the pressure will cause a vacuum on the water heater.