I believe negative buoyancy is implemented, personally i have experienced it. I was trying to find max depth in a Balao somewhere around 200 meters, when the boat started to take damage i reloaded the game and dove to like (cant remember exactly) 195 meters and set speed to 1 knot, if you do that you'll see your boat slowly go down and eventually start taking damage.
p.s. i did this with no mods installed gameversion 1.4
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