The undead (scallywags, resurrected dead) should walk underwater rather than swim. Possibly as future advancement in the voodoo hut (resurrected dead via WD). What's the benifit? They would be immune to fire power while underwater so moving from island to island would be in a like stealth mode provided they are under water.
But moving underwater is so much slower than swimming. The battle clock will likely run out before the undead get to the next island...Then again Midoki may have their own idea (mini subs?).
Not true, skeletons don't have a big flat body surface area that water has to move around so less drag and the water should easily pass through them. Swimming is already slower for pirates and a skeletons rate of slowing down under water would be the same as swimming, no extra math.
Right now the move speed on an average troop is 15, and under water it is 6, or 40% normal speed. I do think its an interesting idea to let undead walk under water (maybe at even a slightly faster speed than normal pirates) rather than swim; I mean, ching shih could run across water after all. Not sure if it would ever be very useful, because troops start in boats above water, and there are very few islands where you're swimming to another shore while a defense is attacking you, but it may end up being helpful with some designs.
About drag, I'm not sure a boney cage has less drag to be honest; they would move through the water similar to a whiffle ball, and I'm pretty sure those don't have the best hydrodynamic properties as opposed to something streamlined to minimize wake.
The idea is the scallywags would also start underwater rather than in a boat. The argument with the drag is that a skeleton would have less drag than a human because of weight and surface area difference. Since the pirates already swim at a reduced speed the undead would walk underwater at the same reduced speed. The benifits aren't that much save for the chance of moving between islands with a weapons. If it needs more benifit then their speed underwater could be the same as land.