Of course, the goal is to drain the voltage of the battery to zero before disposal.
One reason salt water is recommended is because of the amount of conductivity, not because of a chemical reaction with chemicals in the battery... so the salt water does not have to penetrate the battery pack. Think of it as a low conductivity short.
Soaking the battery in saltwater just makes a low conductivity connection between the positive and negative posts. Same result would be achieved by connecting a light bulb of the right voltage between positive and negative, or a wire with a resistor of the right value... but most people don't own a soldering iron, a multimeter, or know anything about resistor values, so saltwater is recommended because salt is a common household item.
Distilled water has practically zero conductivity - no minerals.
City drinking water would have more conductivity but not by much.
Well water would have more conductivity depending on the amount of mineral content... mine has a high mineral content so I have to change the cartridge on the whole house water filter often.
Pond water and rain or snow water would possibly have more conductivity than well water.
Saltwater has even more conductivity, depending on the amount of salt added.... but not conductive enough to create an electron dump and possibly a runaway reaction. Problem is, salt also corrodes the metal of the positive and negative posts and, as
@slup found, decreases conductivity.
NEVER connect just a wire between positive and negative! A small gauge wire would just melt quickly, a large gauge wire would create a dead short and likely cause a runaway reaction... ie: smoke, fire, and probably explosion!
BTW, don't drive a nail through one either.