Fun fact: The original VW beetle could do this for half an hour or so [1]. There was a (1960s?) article in "Modern Motor", whereby someone tested it and found that there was at least some control, as the tyres provided enough paddle action to move forward and the front wheels acted as rudders.
Their floating inspired some to modify beetles to really make them amphibious [2,3].
Even if it officially floats, I wouldn't like to go up against a flooded river in a 4WD [4]. In this example, the wheels snagged and flipped the car.
[1] https://www.arnoldclark.com/newsroom/527-why-do-volkswagen-b...
[2] https://www.youtube.com/watch?v=MQiS4paC_sk