Spoilers: all openings appear to be sealed. The big holes (USB, headphone jack, buttons) have rubber rings around them, though the one on the card tray seems a bit small. The sound-related holes (mics, speaker grilles) have meshes to keep the water out.
So, the phone is definitely spill-resistant, but it’s not clear how it will handle water under pressure – either from submersion or water jets.
S8 active (or was it s7 active) was prone to water more than non active variant
As a rating, yes. But in practice, the Samsung S5 was severely prone to drowning much more than the iPhone 7. And the iPhone 7 is slightly behind the Samsung S7, S8, S9 when it comes to ingress protection. And the S9 is everso slightly behind the L...