To be clear, I don't think it's "the end of the world" if you don't fog the intake area. Just that it's an extra (extremely easy and cheap, too) step that can be taken to even further protect your investment.
Cool, you can't go wrong by dumping the fuel. But I have found that as long as I properly treat the fuel (and I usually treat a little heavier than "prescribed") I have had absolutely zero fuel issues. I run fuel treatments (Startron and RF Plus) all the time, not just at winterizing time. This is not just for my Grady... This is for roughly two dozen boats/engines between myself, my family and friends, and some that I work on (side job). It also takes into account every mower, weedwhacker, snowblower, chainsaw, etc that I and my family have.
With this OX66, I started by removing the VST tank to inspect it. It has always been spotless. I now will only drain it, to double check, into a clear jar to check fuel quality and for contaminants. If anything is suspect, then I'll remove it.
While I don't believe the boat-mounted fuel filter "needs" to be changed every year, I would recommend doing that every year since you can't check it for contaminants. Dump the filter into a clean jar for that. Those filters are cheap enough that it's not worth putting the old one back on. However, I have since installed a vacuum gauge on the filter head and will now only change it when it's needed.
If you haven't removed the VST tank and checked it's filter condition, I would recommend doing that. At least that way you know, for sure, how it's doing and have a "baseline".