A boater in New Hampshire backed his Ford Mustang to the edge of the ocean to remove his sailboat. It didn't work, and his Mustang ended up in the drink, followed by the truck trying to save it. Massive FAIL.
This scene is comical for several reasons. First, there's the idea of a Mustang towing a sailboat. While it's not impossible to do and there's nothing wrong with it, it's still weird. Second, the driver/boater apparently didn't see fit to find a proper boat slip to extricate his vessel, instead trying to tackle slippery surfaces with traction-limited tires. Finally, the tow truck which pulled the 'Stang from the drink also got stuck and a second truck had to be called to pull it out.
(Thanks for the tip Jon!)