Visualize Koga's approach. He's touching down in tall grass with an unknown surface below. Because of his flat viewing angle, he's not going to catch the gleam of the water below. The slowest, softest touchdown with a taildragger is accomplished with an exaggerated three point landing, likely tailwheel first, and the engine ticking over a little above idle to aid in controllability. This was a one shot attempt, as his engine was practically out of oil and not likely to survive a go around.
As his tailwheel starts to drag in the tundra, the mains splash down, dig in hard, and flip the plane violently ass over teakettle onto its prop spinner then onto its back, capturing one prop blade underneath and sudden-stopping the engine. The main gear struts probably didn't come completely unglued until after the somersault impetus was well underway. I remember reading that one of the recovery party remarked that the landing gear struts were lying in rather odd locations, given the imagined gyrations of the aircraft.
Take a model of a Zero or other low wing taildragger and "hand fly" it through a couple table top three point landings, noting the angles at which the landing gears contact the surface. I think it will become self evident.