In MY old truck, which I rarely got into the water because the water near where I live would have carried me away, the lowest electrical components in the cabin would have been on top of the center console. Well, if you exclude the courtesy lights in the doors.
And while I didn't get it in the water often, I knew plenty of people who did, we had a brand fan club.

Unfortunately my offroading days are long behind me, so I don't know what's the norm today.