This is getting a little confused.
Maelstrom's BACKWARD motion does NOT have a DROP, the boat is merely propelled in that direction by the same kind of "water jets" that move it forward during the rest of the ride.
But, after your boat stops moving backwards, then Maelstrom DOES have an immediate DROP going forward.
Before everyone jumps in to say, "ah, it ain't no big drop"...
let me remind you that it drops the SAME AMOUNT as you are CARRIED UP at the head of the ride, and that is not a minor "lift-section".
It IS a quick fall, down into the "stormy North Seas" under a replica of an oil derrick.
Suffice it to say that since you are not "strapped in" (the way there is not a restraint in PotC) it is not a "dangerous" drop.
But if PotC makes you "wince", Maelstrom is likely to "get to you" the same way... maybe a bit more.
Heck, the main reason many folks RIDE Maelstrom is for the "DROP".