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I once had a four-year long argument with an Argentinian man who insisted you could "burn" water.
I kept on driving him to the point that not heating water to the boiling point will provide less bitter tea, yes, but you cannot burn water.
It was like pouring water on a duck's back. Hence 4 years of sustained bickering.
Edit for clarification, he would pour out water if it ever reached the boiling point because in his mind it was now permanently spoiled, burnt
Oxygen content will differ which can actually make a difference when brewing tea.
I usually don't drain my kettle but when I'm pulling out the yixing pot and good leaves, I'm using all fresh water and set the thermostat so that it'll stop well before boiling.