Here's what we want:
A. Kills should be awarded irrespective of whether the killer is still alive at the time the kill is registered.
B. Ditches with damage should count as kills, provided (1) there is an enemy aircraft (not necessarily the killing one either) within icon range and (2) the ditch is not on the grounds of an airfield (Botched landing).
C. Any scoring system in a WWII combat simulation should not try to emulate precisely that of WWII: We don't want inflated kill stats and USB-connected cannons to ventilate losing pilots. Rather, it should emulate within the limits of the possible what the ideal system was. That is, ideally WWII combat kill stats reflect the number of planes downed -- ditched or destroyed -- by a given pilot or pilots.
That's how I'd implement it. To argue that "it's no good, because there are other problems as well", or to say "Well, if you want it REALLY realistic, why don't you shoot yourself in the head?" is to justify the current system as somehow equitable. It's a game, and the rules should be as fair as possible, and should encourage appropriate behavior. (Oh my god! quick whack him before he ditches and robs me of my kill!)