Ditching spamcans
The C172 POH recommends ditching in a level attitude at 300 fpm V/S @ 55 KIAS.
Any thoughts as to why, as opposed to stalling it in at Vs with the tires skimming the surface?
My best guess is that it is to avoid having a nose up attitude causing a sharp pitchdown as the aircraft impacts the water, as that might damage the spongy components strapped into the seats?
Cheers,
Fred