I drove my M3S through very shallow water at map coordinates 11743.36 / 10853.91 (X: 1.17 Y: 1.09) causing the engine to get ruined. The water is barely at visible and at ankle height so it does not make sense that a truck would get destroyed by this.
Reproduction steps
Drive an M3S (or possibly other vehicles as well) around map coordinates 11743.36 / 10853.91 (X: 1.17 Y: 1.09) through shallow water causing engine damage.