BOAC -- they didn't state anything of the sort. They had "ligne de vol".
They also provided their evidence.
From the evidence available, they could state two things:
A. The attitude of the aircraft relative to water at the moment of impact.
B. The vector of the aircraft at impact.
A. was more or less cabin level to the horizon (ligne de vol)
B. was far from gentle and largely vertical.
That's it.