Here's my personal bit of advice.
Try not to push your luck by submersing it for too long underwater. Even though the Galaxy S7 is IP68-rated, meaning that it is dust-tight and water-resistant up to 5ft or 1.5m, note that I said
water-resistant. That's completely different from it being waterproof as a device that is water-resistant only
resists water-intrusion up to a certain point, when the safeguards built into the device that resist the intrusion of liquids start to fail, while waterproof items mean that it is completely impervious to water intrusion. There is no real way of knowing how to classify a device as "waterproof", which is why Samsung keeps saying "water-resistant" in their advertising materials.
Also note that not all devices have the same degree of protection. These are mass-produced devices, so each batch differs slightly from others, as others have said so above me.
So, you might be asking "If there is still a risk, why bother putting water-resistance in it?". To which I will reply, it's to make users feel more confident that their device can still survive accidental spills and small dunks. Basically, it's for extra peace-of-mind, as you won't have to freak out if you accidentally tip your drink all over your phone.
One final note, though. The IP68 rating on the S7 states that the device can be submerged down to 5ft of
freshwater. If the phone gets in contact with any other type of liquid like soda or saltwater, Samsung strongly recommends rinsing it down with freshwater as soon as possible in order to prevent the watertight seals from degrading.
Just as a bit of extra info, this is from the user manual of the SM-G935F variant of the Galaxy S7 edge. The same thing applies to the regular S7 and its respective carrier versions. I'm probably one of the very few who actually reads the user manual, but it has always been a great source of useful device-specific information.
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