I have done plenty of water crossings as well as ling drives through deep water with my TJ as well as my old CJ5. I have never used a snorkel. I did plan at one point a long time ago of making my own snorkel and found the attached write-up at another forum and saved it as a PDF.
I have taken my TJ with the stock air box as deep as the bottom edge of the headlights with no snorkel. I have always been very careful and always knew how deep before I went in. I friend of mine with a snorkel actually floated his TJ across a deep water hole.
Now with all that said and my years of water wheeling under my belt here is my 2 cents as far as water and Jeeps.
Think of water a cancer, basically you will not see any issues until later in life. Water eventually will cause issues with starter, AC compressor, clutch and wheel hubs. I have gone through 3 starter. My AC compressor has been making noise since 2010 and about 2012 it finally died on me. because of all the crap in the water and vegetation etc.. I had to replace my clutch because the pressure plate got clogged up with junk from the water. My 6Speed NSG370 transmission is also on its last leg because Jeep never added a breather hose it it and I never knew.
Make sure you check and extend as high up as possible all the breather hoses (2 axles, Transmission and Transfer-Case).
Belt pulley bearings will also have issues as time passes by.
Avoid if possible long water exposure meaning long deep water. Try not to get stuck in the water because you don't want your Jeep sitting still in deep water.
Going through a small stream or a water hole that is more like a quick dip is not bad.
Water playground
Clutch
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