Since I don't know the exact story, it could potentially be about a figure who met a watery end and was considered beautiful in a way that defies normal expectations. It could be a story about love and loss, where the person who drowned was remembered in a special way that made them seem the most beautiful. It might also be a story with a moral or lesson, perhaps about the transience of life and the power of memory.
I'm not really sure what you mean by'mas y menos comic vine'. Maybe it's a specific comic series or a platform, but I need more context to give a definite answer.
One possible theme could be the concept of beauty in death. The idea of the 'ahogado' (the drowned one) being the most beautiful might imply that there is a certain allure or significance to the state of death.