[eru]

> You try to save them. You fail. They die anyway. Legally: potential liability for negligent rescue. Morally: "why didn't you do it properly?"

> You try to save them. You succeed, but break their rib doing CPR. Legally: they can sue you. Morally: "was that level of force really necessary?"

Many countries have legal safeguards against these kinds of suits.

> You watch someone drown. You do nothing. Legally: no liability. Morally: "tragic, but not your fault."

And many countries have legal safeguards against not helping.