Seems to me the key issue is the mental state of the PIC going into IMC. Consider two situations:
Run out of options (or a planned IFR). Positive decision to go into IMC and work the needles.
Over water, low, with low cloud then rain takes the horizon away ahead - turn away and more rain leaves only a bit of view of water below during the turn and that then that starts to go, then just rain.
In the second situation the pilot is behind the plane and the weather (and often the terrain), no real decision but desperately looking for visual reference with occasion looking at by now meaningless dials.