1. high rpm spinning is #1 concern. if it was below 2500 there's a good chance he's ok.
2. you MUST get ALL the water OUT. pull plugs, turn crank, stick a hose on a vacuum and get it out.
3. change the oil. it now has water in the bottom of the sump.
4. minor surface rust will start to form in the cylinders. a little is ok. small scrapes can get by and the engine will still run. if it gets major, it's mostly a matter of if you can break it free to start it. As long as the rust isn't deep, you can get it running.
5. transmission breather is on a long hose at top of engine compartment.
6. don't recall diff breather location, may be piped into the cabin for the rear.
7. that's an awfully nice vehicle to attempt a stunt like that in. People who want to 4x4 really should know their vehicle first.
8. daimler did not put grease in the connections in this vehicle. they rely on o-rings. did it sit submerged for a while? if no, connections probably ok. If yes, they all need to be opened, wd-40'd, greased, and reclicked. the BIG harness on driver side to cabin will be a pita. i believe the ECU is pass. firewall, and it's mid-height. it's not bad. the bcu is under the fuse/relaybox. it's prone to corrosion, a pita to work on, and likely needs to be done.