I think one of the takeaways from that article is this:
At just 1000 Ohms resistance, you need far less voltage for current to pass through.
V = IR
Dry Skin: 0.1 A * 500,000 Ohms = 50,000 V
Wet Skin: 0.1 A * 1,000 Ohms = 100 V
Mind, you might have muscle spasms, etc at lower voltages.
That calculation is for DC, you need AC to kill you at low currents.
V = IR is also not going to get you the result of how much voltage is required to deliver current to the heart to kill you.
It's far more complex, however yes obviously being wet is a big factor. The bath is the worst possible scenario with let's say a million times the surface area contact with the electrode compared to a point contact.