Well, your question as asked has the answer of yes, and then no.

Canning absolutely does not destroy or otherwise remove “nutrition” totally. And, as such, if the food that is canned was not empty calories to begin with (which is a kinda bullshit term tbh, since the only thing that covers is sugars only, and maybe fats only, which nobody cans), then the food inside the can is not empty either.

As others have said, the process of canning does break down some nutrients. However, so does cooking to some degree. But, cooking also makes some things easier to extract from the food as it goes through digestion, so it isn’t like raw things are inherently better than their cooked versions by virtue of being raw.

So, in general, canned foods are going to be “good enough” on average, when it comes to vitamins and minerals. Some things will be better than others in that regard, so you’d have to look things up as you go and figure out what is going to be reduced enough to merit going through extra effort to obtain and store frozen/raw.