Good news: there's a command under the Finder menu (to the left of File) "Empty Trash..."
Bad news: there's no obvious easy way to view the contents of the Trash before emptying it, without clicking on it in the dock. It's not under "Go", you can't add it to the sidebar either with Settings or by dragging it, and various instructions to navigate to "~/.Trash" don't work in Sequoia.
Good news: But you can add it to the sidebar by opening the Trash and using File > Add to Sidebar. And it shows up with its nice custom trash icon.
IIRC Finder has an option to delete files from the Trash 30 days after they're put there. I just enable that option and forget about the Trash completely.
How do you empty the trash? It's never even occurred to me... how do you get to the trash except via the dock?