At sim training once:
The dreaded dark night IMC over unknown terrain dual engine failure.
Debrief : Instructor” You guys armed the floats. Why did you do that?”
Us: “Because in Canada, where we operate, the chances of ending up in a lake, pond, river or swamp vs on solid ground are about 50/50.”
Instructor: “Good idea!”
Some folks think “ditching” only when over the ocean. Heck you may end up in the local sewage settling pond…doesn’t hurt to have the floats armed. Gaining VMC at 100 feet over a lake it is probably going to be too late to arm the floats.