Other mistake: In the cave, Angélica steps out of the water and in the close-up of her face her hair is dry, and even drier in the following close-up.
Other mistake: In the mutiny scene where the cook is torched, the distance between the long boat and the Queen Anne's Revenge increases when the cook is only shown paddling away after the QAR turns towards it.
Answer: The difference this time is that she actually kissed him before pulling him under. Either she breathes for him that way, or there's some magical property to a mermaid's kiss. They mentioned earlier in the film how a mermaid's kiss can save a man from drowning. Also, once the end credits start to flash on the screen (background is under water), about the 4th set, the screen lightens, and you can see two "mermaid" figures/shadows swimming toward the upper right of the screen. This is most likely Philip and Syrena. He became a "mermaid/merman."
Phixius ★