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.
Outer Wilds’ water planet, Giants Deep is pretty great in my opinion. Don’t want to say why because it’s best to experience it yourself.