Flyting - did you see my smiley faces? There's a clue for you there!
Why do folks insist upon flying over water without Floats?
Because its more convenient. Because "we're not going to have an emergency". Because installing emergency floats is time consuming. Because the aircraft is lighter without them.
Interestingly the tail rotor stopped turning before the main rotor, indicating a drive failure after hitting the water.
It is very likely that on impact the t/r driveshaft was rendered ineffective. Look at videos of Squirrel crashes and almost always the very first thing to happen is a loss of structural integrity to the tail.