Greg Boeser
2nd Lieutenant
Couple that with the flimsy roll up bomb bay doors, which would cave in when the a/c pancaked.Different construction designs.
Also, the B-17 had a better ditching survivability because of the shape of the fuselage, low wing placement and a stall speed of about 80mph.
The B-24's stall speed was just about 100mph and the nose of the B-24 had the turret up high, lots of narrow framing for the Bombardier station, which would not offer much resistance when it hit the water, and that, coupled with the high wing meant the B-24 would be submerged before the main-wing offered resistance to the water as it ditched.