Cooks Illustrated magazine had a tiny bit recently on why it can be effective to add some water to your neat whisky - or whiskey. Link to article.
TLDR below;
"...the flavor in whiskey is in the form of ethanol-soluble molecules. The
higher the proof of the whiskey, the more flavor molecules dissolved in
the alcohol portion. Cutting the spirit causes some of those flavor
molecules to come out of solution, so they are more readily smellable
and tasteable"
BUT - the physical magazine (Sept/Oct 2022) better described the chemistry at play and know you will appreciate this...
"alcohol-soluble flavor molecules tend to avoid the whiskey's surface when it's more than 50 percent alcohol.... Cutting the spirit with water lowers its proof and brings these molecules to the liquid's surface, amplifying the drink's flavor and aroma when sipped."
This knowledge almost as essential as knowing what shaking does to a martini... further reading.