I mean the owner pretty much admits to driving through puddles, the question is how deep they were, but my bet would be that they did in fact submerge the bottom of the car. Most electric car owners would be aware enough about what type of car they have and what the limitations are to not do such a thing.

Then relevant quote is:

> I’ve been driving for 30 years and this is my most premium car to date and this is what it does when Edinburgh’s roads get puddles or a little wet!”

So he's been driving ICE-cars through puddles for 30 years, and because his Tesla cost more than his previous cars he expects it should be able to do at least as much. But obviously there are going to be fundamental differences between an electric car and a gasoline car when it comes to semi amphibious endeavors, and a Tesla Model S doesn't store the batteries in the ceiling.