With the introduction of the new "Drowned" mob. What if when players die by drowning they turn into a "Drowned" that is either the same or slightly harder than the normal "Drowned"?
Bilbo Baggins: They could be wearing the armor the player was wearing upon death and hold what the player was holding in order to make it harder. Also, they would drop the player’s entire previous inventory. They would drop nothing if the player has “save inventory” on.