There is a commercial for the Jeep Commander. It starts with an underwater view of sharks and fish and stuff. We hear kids' voices debating which they like best.
Then we tilt down and realize we're in a Jeep SUV, as it breaks the surface of the water.
Cut to a beach, where the Jeep drives out of the water onto the land.
The small print disclaimer: "Fictionalization. Vehicle not suitable for underwater use."