I agree that we do not have all the facts ... accident investigation is about looking at the damage, speculating about a cause of that damage and confirming that that fits the evidence.
Yes, I agree that the C of G would be nearer the root than the tip, look at the location of the slings as the VS was lifted out of the water and you will have a good idea where the C of G is (or isn't).
Looking at the location of wreckage/bodies (1.12.1 in the report), spread over 200 km; that doesn't look like a totally intact impact with the ocean to me.