"ELTCs are not accepted for flights over water,"
I've used ELTC's on lots of flights, that went over water.
Most of my flights, go over water, like the southern approach to ewr, flies right over both the outerbridge and the goethals bridge. Even the idiots at the PA, dont build bridges over land, so that must be water under them there bridges. Whether the water is it fit for humans is subject to debate.