I dont mind nudity, I still take it as art, however, I see there are few bad things about this one: 1. This lighting, as well as skin responding to the light, looks very unrealistic 2. The person in the water doesn't look like human does naturally in water, not in this shading and light 3. If she is supposed to look dead, the hand should be floating.
Um, okay... To each his own, I suppose. I happen to think its a fabulous - nee, stunning - piece of artistic genius. Beyond the bounds of description, it cannot be critiqued by taking it apart in bits that fit any 'rules' or expected norms, etc. Its art. Period. And its amazing!