Sorry mate, have to disagree with you there. The sound mods for SH III are all excellent. Don't forget, it took at lot of talented people time and energy to create these mods for us all to enjoy.
I know it's just a case of personal preference in the end, but I do have one suggestion for you...
Design, build then patent a time machine. Look back through the U-Boat patrol records and select one successful patrol. Go back in time. Impersonate a crewmember of choice. Go on patrol and take with you a reliable but small and easily concealed sound recording device. Record your sounds. Come back to 2005, and make an uber realistic sound mod. Upload it here so we can all enjoy.
I'd do it myself, obviously, but the patents office are giving me a hard time...