Actaully...
You have to consider electric and magnetic fields with lighting. How do you get electric fields? Initially there is a bunch of negative charge in a cloud which induces positive charge in the ground. Those charges separated create a voltage difference between the charges (coulombs law). So we have a voltage potential separated by a distance and this creates an electric field or volts per distance. Electric field is what's important for lightning. Ionization and corona currents in air require a sufficiently high electric field. For example, if we have a million volts but the separation is a million miles, a million volts sounds like a lot but the electric field is only 1 volt per mile.. Ie, pretty much nothing. However, if that same million volts in separated by only one mile, now we have 1 million volts per mile.
Why is this important.. because air doesnt ionize until you have a field of around 3 million volts per meter. If have enough charge to generate three million volts, separate that charge by 2 meters, nothing happens. Separate that charge by half a meter and the air ionizes and zap..
Before and in the process of strike, there is a strong electric field created. If a mast is grounded to the water, the top of the mast will be at ground potential. Since the vertical mast is in a vertical electric field created by the lightning charge, the field at the top of the mast is CONCENTRATED and INCREASED compared to an ungrounded mast.
So.. grounding a mast does make it the same potential as ground. But grounding a mast also will increase the electric field at the top of the mast.. in fact it will be double the field compared to an ungrounded electrically floating mast. That higher electric field at the top of the mast will affect both corona currents and leader generation. Its incorrect to think grounding makes you "invisible".
But if you didnt read any of that.. no problem to ground a mast, it would not seem to matter that much for getting struck but it has other benefits.