Never has been an issue. The spray skirts keep 90 of the splash out. The seat is raised up so you dont sit in water which is my biggest problem with a lot of SOTs.
If you wet wade you will get water in them as it drips out of your clothes but most guys I know just carry a grout sponge or large car detailing sponge and you can soak up and get the water out really quickly that way.
The two seating options and the slide trax from front to back on both sides sealed the deal for all kinds of accessories. Not to mention all the storage space in it. Had ACK install flush mount rod holders so it's ready to go