You mean for the first test flight? Do you have a source?
Long term plan is definitely land landing, but I haven't seen anything about the first test flight.
I assumed that they would try and land it from the start, they've already landed starship a few times, and it seems like that's where a lot of the unknowns still are (e.g. they're apparently adjusting wing size down after the last landing)?
Article: https://spaceflightnow.com/2021/05/13/spacex-outlines-plans-...
Video (Marcus House): https://youtu.be/9-9k513UIVw?t=298
Basically both vechicles (the massive booster and the starship itself (2nd stage) are going to "land" on the water, which means a hover and then sinking into the water.
Booster - Boost and separate, boostback burn and splashdown off the coast. Starship - 90 min orbit at about 120km, reentry and spashdown near Hawaii
It's fairly quite likely that both would crater on this first flight - for instance this is the first booster flight and also the first reentry for the starship itself.
The Falcon 9 booster also had similar flight plans until it could successfully fly a controlled trajectory to the surface of the ocean before they risked a drone ship too.
Although, I'm not sure about that "then sinking into the water" part. There are big LO2 and methane tanks and If they are empty enough and closed, both Starship and Booster shouldn't sink. I guest, we'll see it soon.
But part of it will be underwater, initially the very expensive flamey part (engines). They will not "be the same" after the experience.
They also don't yet have any drone ships capable of landing the Starship or booster.
But yes, it'll very much "prove it can more or less land" prior to actually giving them anything (breakable) to land on.