they dont
the issue itself isnt the water(H2O), its the fact that youir normal tap water for instance, has al ot of salts and minerals dilluted in it, a lot of these are conductive and will cause shorts aswell as corrosion when reacting with the board itself(this is why just drying them isnt enough ot salvage water damaged electronics, these minerals get deposited all over contacts and such)
pure H2O is mostly inert for electronics
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