I’ll go first. In my opinion Ori and the Will of the Wisps does the water level just right. Luma Pools which is the water area/level does it just right where it’s not too frustrating, not too challenging but also super duper fun. And not to mention the area music is top tier too.
Returnal’s underwater level is fantastic because it just gives you fun low-gravity mobility, and adds to the horror with the murkiness and enemies swarming towards you