Starship and superheavy are both going to 'land' on the ocean after the first launch. Basically they test the landing process but they don't need to risk one of their (surprisingly expensive) ships and they don't need to request regulatory approval to return to land.

I knew they were doing that for the booster but thought they would attempt to actually land starship. It makes sense given such an ambitious schedule

There's so many more things that can go wrong trying to land from orbit that it's not worth the risk trying to land anywhere near people regardless of how much time you have to engineer it.

They’re planning on dumping the first few super heavy boosters in the ocean. This is in the authorizations from the FAA.

I wonder how long stainless steel resists in the ocean.