1) He made a common miscalculation over glassy water.  If you are not  a
seaplane pilot and have not had this training, this could be  impossible to
appreciate.

Walter,

 

Just how does "glassy water" result in a "common miscalculation" of the altimeter?. Did the glare from the glassy surface reflect off of the instrument panel causing the pilot to observe 3 additional zeros on the end of his altitude reading? Get real!

 

I think this one falls squarely in the realm of the pilot's screw up level exceding his capabillity level.

 

Rob