I’ve yet to see such a badly-written SI report.
This is apparent from the very first sentence written by the board which says that the aircraft ‘ditched’. The MRP doesn't appear to have a definition of ditching, but the CAA say:
Ditching is a deliberate emergency landing on water, it is not an uncontrolled impact. Ditching events beyond coastal waters are rare, but experience suggests that if the aircraft impacts the water under control, the chance of survival is high.
The aircraft was unoccupied and uncontrolled when it hit the sea. In aviation terms that are widely used and understood, this accident was a crash not a ditching, After opening with such fundamental error, I suppose that the poor quality of the rest of the report should come as no surprise.