It is suggested a few people drown.
The mermaid says that after people hear the mermaid singing, they die from a broken heart. A little later, you can see how several men, after listening to the mermaid singing, ended up in the hospital and then died of cardiac arrest.
The mermaid has a wounded tail, the man takes her home, after which he repairs the wound. The mermaid has several wounds on her tail, and blue blood is dripping from them. There's nothing cruel.
In the restaurant, the mermaid tells her story, she says that her mother tried to protect her, but the sailors killed her with a knife in her heart, then she tells that singing is her only protection and that with her singing she killed 44 sailors.
A woman discovers small puddles of blue liquid on the ground and takes a sample for study. It soon turns out that this is blood, and it belongs to sea creatures, most likely it is the blood of a mermaid.
In the final, when the man carried the mermaid and released her into the sea, he followed her and began to drown, he was saved by a woman, after which she gave him artificial respiration several times.