We have here some rather interesting situation (and I can’t say does Samsung knew about it).
Consumer Reports tested water resistance of two Samsung Galaxy S7 Active which have an IP68 certificate (30 minutes on depth up to 150cm) and… boath didn’t pass the test.
It’s more confusing with knowledge that normal S7 and S7 edge passed it with zero problems.
Samsung responce was “We will teke a closer look at this problem” and “untill now we had only few such notifications.”

Source: gsmmaniac (polish) via Consumer Reports