The tails the safest over land thats why they put the flight recorders their. Over water its a toss up becouse theirs no infatable slide at the over wing exits and the exit is awful small to get a life raft out quickly, but the seats have the best leg room in coach due to FAA mandating better spacing a few year back so people didn't have to slide sideway to get to the exit.The good news is a water landing is so remote that no one knows how a modern airliner would do.I've spent my life in aviation and have never heard of one. The bad news is the safety equipment is less than ideal. Maybe John can add some more.