Re: Saw this on the net
From reading another forum, my understanding is that they backed in correctly, but too deep, and maybe still had the boat strapped down. The floating boat, still attached to the trailer, lifted the truck's rear axle, making the parking brake useless, and the whole rig then went down into the water. At that point, the wind brought the boat and trailer around to the ramp, and it was easier to pull out that way.
But I like the donut story better.