I recently restored a DR650 that sat 11 years, so sort of familiar with your situation.

It's lucky your fuel was drained, but do check inside of tank carefully for corrosion or gunk in there. Flushing fuel tank idea is good. I would pull out the petcock and check it, mine had totally disintegrated to dust.

My Carb internals were totally SHOT. All rubber O rings, diaphragms ruined. I simply bought a "like new" used Carb and put it in.

Hopefully your Carb is still usable ...but dried out bits in there can have you running round chasing problems forever. So consider replacement.

Make sure jets are all clear, air leak orifices as well. Clean and blow out well.
Also make sure Float is OK, not leaking.

Lots depends how /where your bike was stored. Super heat and wet not good.

New Batt for sure. Check rubber brake lines. My bike had both brake master cylinders fail. Once again, found nice used bits.

Before cranking over I would pull spark plug (plugs?) squirt oil in there. You might also pull valve inspection cover, squirt a bit in there as well. I concur with cranking with plug out before starting. Let the oil work its way round. You don't want to start on a DRY top end.

I don't know XT's well, did not know they were Dry Sump engines. So you should make sure oil pump is pumping oil up to top end before starting. Earlier posts here mention this. IMPORTANT, IMO.

With all new parts that DR650 fired right up and has run sweet since ...
Every bike will be a bit different, best of luck, hope all goes well.