There are a couple of ways to lube the cylinders; one good and one not so good - but better than nothing. But before we get to that...
A known problem for FZ's that have been sitting for a long time is corrosion in the fuel tank. While this can be flushed out, the bigger issue is that the corrosion can clog the screen on the fuel pump. Every time you turn the key to the "on" position, the fuel pump primes the fuel system for start. Everytime it primes, you run the risk of sending corrosion into the fuel rail. So in my opinion, step one here is to remove the fuel tank and remove the fuel pump assembly. This way you can easily drain the tank of the bad fuel in the tank and have an opportunity to inspect the fuel pump assembly for corrosion. If you are lucky you can simply clean the screen, and reassemble. If it looks like a pile of red mud, we can talk further.
With the tank removed, you're fairly close to getting to the spark plugs. The best method to condition the cylinders and piston rings is to remove the spark plugs and add a capfull of Marvelous Mystery Oil (MMO) to each cylinder. Let this first dose sit for 30-60 minutes, and then add another capfull of MMO. After that has sat for 10 minutes, go ahead and engage the starter for 15 seconds. Be sure to put a rag over the cylinder head/valve cover otherwise you'll have quite a mess to clean up. It's also helpful to spray some lube (WD-40 is fine) into the throttle bodies (TB) prior to cranking over the engine (without spark plugs), this will help save the valve guides. This is the correct way to refresh the cylinder walls. You could spray WD-40 into each TB, turning the engine 1/4 turn at the nut at the stator, and repeating this process 8 times. But the truth is, you want to see the spark plugs anyway. Don't take a short cut...it could cost you in the long run.
Looking at the corrosion on the bike raises some red flags too. First, get some 00 steel wool and polish the rotors clean. I would bleed the brakes before even trying to see if they work.
Soak that chain in lube. Check for any stuck links. A stuck link is a bad chain and a bad chain will eat your sprockets. Make sure the slack is within spec.
Lube all of the cables before exercising them.
With the tank removed you have good access to a few of the main electrical connections. Disconnect each electrical connector and spray both sides with contact cleaner. Reassemble with dielectric grease. There are also electrical connections behind the side panels and at the instrument cluster. Pay close attention to the kill switch on the throttle grip. It's known to fail due to corrosion, causing intermittent running problems. At a minimum, rock it back and forth 20-40 times - but the correct thing to do is to disassemble the grip and clean the contacts (this too gets dielectric grease after cleaning).
Check your coolant level and color.
Check the tires for cracks or strange wear. Top 'em off to 36psi (F) and 42psi (R). Check the date codes on the tires. Sitting outside for so long I suspect they are UV damaged. If they are older than 7 years - don't trust them with your life. They'll be OK for a quick check-out ride, but if they are old and cracked...replace them.
With all of this done, you should be good for a start. After the first warm up you can change the oil and filter.
Lastly, why was this bike parked and left alone for so long? There might be an underlying issue with the bike that may need to be addressed. Talk with the prior owner and see why he originally parked the bike.