The water impact deceleration was short but it could be strong. Vertical speed with only two parachutes was 36 foot/sec or 11 m/s, horizontal wind speed during a storm could be more. Apollo 8 wind speed was 32 ft/s or 19 knots or 9.75 m/s.
There were attenuator struts to reduce the landing shock. When the capsule hit the water, the attenuators extended and the couches moved down. The space under the couches was needed to reduce the impact deceleration to the astronauts.
If the astronauts would simply lie on the bottom of the capsule, there would be no shock absorption at all during splash down.
I marked the attenuators with red arrows indicating their extension caused by the impact.
The blue arrow indicates the direction of horizontal movement caused by wind. An impact into a wave would move the couches in this direction. Foots and legs will be supported by the footpans and legpans of the couches for both the vertical and horizontal components of the impact velocity.
The "legs up" position for high g-loads was successfully tested in many experiments with rocket slides and centrifuges before. It prevents a blood shift from head and torso to the legs. This position was used for all rocket engine burns of the Saturn V and the Service Module, during launch, reentry, parachute deployment and splashdown.
Source: Apollo Operations Handbook
Some numbers about the neccessary length of an attenuator: landing speed $ v = 15 m/s $, constant deceleration $ a = 150 m/s^2 $ or about 15 g.
$$ s = \frac{v^2} {2a} = \frac{15^2} {2*150} \frac{(m/s)^2} {m/s^2}
= \frac{225} {300} \frac{m^2/s^2} {m/s^2} = 0.75 m $$