After seeing the pics of the B707 I have thought about ditching procedures. As mentioned, it was a normal approach with gear DOWN and yet it made a landing OK and floated and the fuselage didn't break up. Yet still the manufacturers say gear up for ditching. I reckon that maybe the gear hitting first absorbs some of the initial impact but also keeps the aircraft in a straight line and a little more stable than if one wing touches down first. Gear breaks off, engines break off, fuselage by now probably very little forward movement.
What do others think?