Consider this side view of an A330 Tail as taken from the Second BEA Interim report. Imagine that the aircraft is impacting on its belly with approximately 100 knots of forward speed and 100 knots of vertical velocity.
The following breakup scenario is speculative but I'm offering it to illustrate the complex way energy can be transmitted to the structure when you look at very small time intervals.
As the belly of the aircraft begins to make contact with the surface, the relatively stiff wing center section decelerates very rapidly because its area of contact expands rapidly and it vertically decelerates the aircraft fuselage section above it, causing the fuselage to bend downward both ahead of and behind the wing. As the wing begins to submerge, its forward velocity is braked as well and this deceleration causes the wing to pitch downward from the mass of the fuselage section above the wing. This pitch down reverses the bending moment on the forward fuselage ahead of the wing and tears through the crown of the aft fuselage behind the wing.
Now lets consider what is happening to the aft fuselage.
The aft fuselage is now weakly coupled to the center section, probably mostly by the floor and some of the belly skin. The cargo compartment has largely crushed upward absorbing some of the vertical kinetic energy. The aft pressure bulkhead has no such cushion below it, and as it contacts the surface, it trasmits considerable force up to the forward pair of rudder attach lugs. The VS begins to tilt aft and fail aft of the forward lugs as the fuselage begins to shear aft of the pressure bulkhead. About this time, the THS makes contact with the surface and initially vertically decelerates the aft two sets of lugs to which it is still attached by virtue of Frame 91 structure and then begins to horizontally decelerate the bottom of the broken segment aft of the rear pressure bulkhead as the THS submerges and is torn from its mountings. The aft motion imparted by the THS as it detaches gives the remainder of the tail a sharp rotation which throws the VS in a forward direction. The structure torn off by the THS tears off the bottom of the rudder at an upward angle in its departure from the aircraft.
The above sequence is just a scenario. It should meet most of the findings of the BEA investigators regarding AF447, but I have no doubt it also overlooks critical data and needs additional detail.
The inexorable crushing and tearing apart of an aircraft as it meets a virtually immovable object (the ocean surface) can be quite complex when you start to look at happenings in the milli-second time frame.