Let's approach this problem from a different angle.
The tournament rules, as stated in the first post, prohibit the use of navigation bonuses on land. No one has made any further changes.
Amber then clarifies:
Using navigation bonuses implies boarding a boat and disembarking from it to increase the MP reserve (in my opinion, this is no longer the case in SoD 3.2). If a player uses a boat to move between islands (or sections of the same island that are closer by water than by land), this is not considered exploiting a bug.
In any case, if there is any (justifiable) reason to use a boat, it is not prohibited.
As for the issue of converting sea movement into land movement, I understand that he wasn't aware of it. Yes, in principle, it's not important. Who said that the list is exhaustive? I am guided by the rule mentioned above - navigation bonuses cannot be used on land. I also interpreted it correctly. And no one can "accuse" me if I dispute the final results. I don't need to do that at the moment, but who says that the others will agree with the results...