It looks like my type of game. I love those open world sandbox things, and the water physics in this sound interesting.
I'm always iffy about these type of games though. Early Access games have a bad track record for the most part and a lot just simply never leave early access, or the developers disappear. I'm also wondering if almost every indie developer these days is using the exact same engine and assets, because graphically it looks like a few other games I've seen.
Something to keep an eye on, but it's also something I probably won't have much confidence in until more improvements are made and if the developer actually keeps working on it enough to get it to a release state.
RE: Breakwaters - Review