We have already shown here on the website several resistance tests done with the new iPhone, including some with liquids after all, the iPhone 7 has the seal IP67 which guarantees water resistance (1 meter for up to 30 minutes).
The idea here is not to encourage you to put your iPhone 7 on for a swim or something; Apple doesn't even offer a guarantee against drowning death. But it is always good to understand the difference between the official speech and what the device really can handle. In the first generation Apple Watch, for example, Apple clearly communicated that the watch was not waterproof, but tests and more tests found that the device had quite a bit of air. In the Apple Watch Series 2, however, Apple once and for all assumed the water powers of the watch.
And the iPhone 7? As I said, we've already seen some tests. But the one above, done EverythingApplePro, does away with any debt.
Next to a Galaxy S7, the iPhone 7 placed inside a bucket and plunged into the sea in several tests (all with 5 minutes duration): 1.5 meters, 3 meters, 4.5 meters, 6 meters and 9 meters and 10.6 meters deep . In other words, adding up, it was 30 minutes underwater with depths beyond the odds for a phone to survive.
The result: despite having the IP68 seal (it recognized by Samsung as a truly waterproof device), the Galaxy S7 died in the last test (10.6 meters); while the iPhone, even though it is only water resistant, held up well despite the screen being damaged in some places.
Amazing what Apple managed to do. And, it seems, the company remains very cautious when communicating the real capabilities of its devices.
Update · 09/22/2016 s 15:07
One more test, this one by SquareTrade, shows how the iPhone 7 is more than water resistant.
While the iPhones 6s / 6s Plus died a few minutes after coming in contact with the water, the iPhones 7/7 Plus remained very much alive despite the loudspeakers not taking the plunge.
As Apple itself informs that the iPhone is only water resistant and that no one should use it as a GoPro on their board, I believe that we are very, very well protected against those common accidents (diving in the pool, falling in the toilet, rain , etc.).