I'm in Australia at the moment and watched an operator flying at a popular tourist site in an R44 at least half a mile offshore in a 25kt wind-no chance of making it back to land
There are operators flying Robbies who do scenic flights from pontoons on the Great Barrier Reef, miles and miles and miles from any land. Any emergency landing is going to be a water one, unless close to the pontoon of course, though I wouldn't be trying for an EOL to a pontoon.
Aircraft properly fitted and all legal. Want a flight? You accept any associated risk, as with any endeavour.