Pics aren't from an angle I can tell, but I think the valve was used as a plug.
Don't bother operating the valve, remove it.
I've often used whatever was needed when it was needed if what I really needed wasn't available.
Unscrew the entire assembly at the heater then buy the right plug
Or
Install a flex hose into the heater and put a drain valve on the other end. That'll give you some room in there.
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