In the 2003 Surefire catalog it states in the section on the Special Operations Series (which includes the M2). In response to the needs of professionals "We answered with optically coated, tempered Pyrex windows, waterproof double O-ring seals, high-grade aluminum alloys, and a MilSpec Type III hard-anodized finish so tough that it can be used to cut through the bodies of lesser flashlights."
I would call that a statement of waterproof qualities, but it is the only statement to that effect that I could find. The website says nothing other than "Pyrex lens for increased water resistance".
According to Al you can special order any light in the aluminum series to be N certified and I believe that by the Dept.of Navy standards in order to recieve the certification, it must be tested to the specified depth (which I believe is 30 meters, and with Surefire quite possibly beyond), and passed so I would imagine it would be much more expensive to custom order than finding one as surplus of a contract run. You could email them to see if they have any around. I'm sure Al would be kind enough to provide you with the right contact.
Later,
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