Sea Force, like Space, but on the Sea.

Imperial Navy questions the practical use of a sea force.

The Imperial Navy has announced that they will be forming a separate branch of the armed forces called "Sea Force." New cadets have been conscripted from other branches to fill the new force. "I mean, at least we don't have to sweat our balls off on Tatooine anymore," was one statement from a new squid trooper who was recently reassigned from the Tatooine Storm Trooper garrison. 

Some Military Officials say Sea Force isn't necessary. 

Grand Moffs across the galaxy have long advised against a water-based force. "We fight in space, we fight on planets. We do not fight underwater. That's what we have Star Destroyers for" was a Moffs statement when asked of what they think of Sea Force." The Old Republic had an aquatic clone force, but they were not utilized because of poor plot development and annoying fucking squid people. If the Imperial Navy really wanted to, they could blast an aquatic planet into space dust using the Death Star. But Palps said it is his will, and if you do not follow his will, he will have big daddy Vader on you, so boom, Sea Force. 

The Funding had to come from the Tie Defender Program.

Once when Grand Moff Thrawn thought that his program couldn't get any more fucked up, this happens. He is convinced that the Emporer must genuinely hate him and his defender program. The final kick to the balls was taking the remaining funding and resources from his program and applying it to the Sea Force. "It is indeed raining shit on me" was his statement.