The joke is that if they jumped forwards they’d end up in the boat.
In reality, of course, the centre of gravity of a diver is well towards their back. The tank is massively heavy. Sitting on the edge of the boat and then trying to maneuver your incredibly unwieldy fins over the side – you might well end up with something unsafe happening. With a specially adapted boat you can just step off – but if you are sitting on the side, by far the easiest way into the water is backwards.
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