The high sea waves "config" at impact moment is an important factor for parts damage and crash dynamics? Quite probable "rough seas" at estimated crash location? What kind of waves in ft?
Rough seas (wave height) will have some influence, but depends on alignment of aircraft fuselage relative to wave direction.
Vertical scenario: Across wave crest will provide some small mitigation (dependant on wave height) of damage due to minimising contact area at initial contact and effect of momentary trapped air, whereas Parallel to waves will have minimal or zero effect.
Ditching type scenario: Across wave worse case for damage, and is likely to create multiple impacts (bounce). Parallel to waves is best case and offers best chance of survival.
Another consideration: When you crash with same trajectory and heading the destruction is less than at 90 deg. Always assuming not so high horizontal speed. Letīs say, under 100 KTS
Best way to answer that question is the view the tests at Langley: