Water weights 10lbs a gallon and has surface tension that wants to hold it together. Your body needs to displace that weight and break the tension spread over the area you impact.
A diver that turns their body into a spear can penetrate the water by concentrating all their weight into the tips of their fingers making them heavy per square inch than the water while breaking the surface tension. Someone who lands flat spreads their weight out effectively making them lighter per square inch than the water, and not able to break the surface tension.
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