When a vehicle is halfway submerged in water as seen in the attached picture, you can't see water in the interior from the passenger's seat (with the head above the waterline), but you can see it if you move the head in such a way that it becomes submerged.
In the pictures is shown subsequently: 1) the situation 2) looking left from passenger seat 3) looking right from passenger seat 3) looking down-right from passenger seat. {F19979} {F19980} {F19981} {F19982}