Sultan - you clearly don't know much about EOLs, especially in large aircraft - you need a big flare to stop a 10-ton helo and it will never look pretty at the bottom unless you are very light and into a strong wind.
On the water, all you care about is making it survivable and that means reducing water entry speed as much as possible, even if it means putting the tail in first (which if you did have a functioning TR would probably trash it anyway).