For anyone who is confused about the problem of focus: -
how can you focus on the very close surface of the water and the distant horizon at the same time?
Focusing a camera on a mirror can be confusing at first. If a mirror is two feet from the camera you'd naturally think you have to focus the camera lens to two feet. And that is true if you want to focus on the frame around the mirror. But the image in the mirror is completely different. The focus range is still the distance of the light path. In other words an object 20 feet from the mirror is in focus when the lens is set to 20 feet. With one caveat. You also have to add the distance between the camera and the mirror surface. The upshot is the focus distance is the total length of the distance the light travels from object to camera.
This is focused on the surface of the mirror:
This one is focused on the image in the mirror:
So the camera in the Horizon Cam(tm) can be focused at infinity to see the both horizon and the image of the horizon on the surface of the water, even though the surface of the water is inches from the camera.