Fully agree . I did not go further into our ditching briefings but if you must land in the sea , it is always parallel to the waves ( meaning generally full cross wind ) take off your shoes ,open the door(s) ( or the canopy ) and stick one shoe in between to prevent jamming and to let water in . Wings absolutely level, if 2 blades prop , prop horizontal ( using bursts of starter ) fly 1-2.m above water , full flaps and slowly let speed drop by itself until just before stall . Do not force stall, let it sink . If you can , hand on release seat belts knob and release asap after the first shock.
Now that said it is pure theory which you likely will forget parts of it in an emergency .
There was a very good long article published ( unfortunately only in French
afaik) a couple of years ago by the pilot of a C 182 ditching after an engine failure in the Mediterranean a few minutes after departure from Ajaccio where he almost drown because he forgot the seat belt release , He was saved by his wife , who was a stewardess and remembered the drill .the guy was an experienced B 777 pilot .
His whole story is very , very educative,