yeah, but you're not going to have held your breath from the moment of the car impacting the water at the surface. you're going to keep breathing until you can't, i.e. the car has filled with water, which will be at depth, at pressure. this is a cesa situation and you'd better exhale on the way up!
In this scenario yes but the water is getting miuddied (pun intended) with the whole window open vs closed scenarios.
If the windows were fully or partially open and one of the earlier posters might have been responding to that before I edited it thanks to a subsequent post by @johndiver999 - then the car hits the water and the person takes one final gasp at the surface before the car submerges and drops to 50' in the time it takes them to get focused, get out of their seatbelt open their door (or squeeze through a partially opened window) to extricate themselves.
In which case there would be no risk of lung over expansion.