Stan Gosnell wrote
What does the book say about night overwater flight?

Which book? Buck's?

Um, no - the book the previous poster referred to: FAA's Airplane
Flying Handbook (FAA-H-8083-3).

CFR Title 14 says far too little, IMO.

And with regard to helicopters, you may even be right. Certainly the
accident with the Robinson seems to indicate this.

Michael