It has been my experience that the boat does rock more fore and aft than port to starbd but there are both pitching and rolling motions apparent.
I give the sea physics a solid B+ in Uboat. all around however i guess im just not as concerned about that specific element. I felt that the boat in SHIII would just cut through just about any sea unabated. GWX did the most to fix this by making the boat lose some speed when plunging the bow in rough seas.
I think UBOAT gets it about as close as the game engine can.