So ideally we want the water to spread out as much as possible and have as little force when hitting the soil to reduce compression/compaction which limits aeration. The best designed watering can I’ve seen is Hawthorn Watering Cans as you’ll notice the spouts face upwards on them which directs the water up into the air as it comes out so it falls back gently onto the plants just like rain instead of pouring out of the can with the force/weight of the water pushing it. They are meant for outdoors use though and not ideal for watering pots indoors as the water fans out in a wide pattern. The one I linked above is a truly magnificent watering can, I’ve used one for a decade now and it’s as good as new.
When I grew commercially I had a watering wand attached to a hose and pump in my res as that creates the same soft drops of water falling and breaks up the pressure. Currently I bottom water or use a wick system/capillary mats to avoid compression entirely although in a pinch if I need to water from above I hold my hand over the pot and pour the water on that so it bounces off and spreads out to reduce compression.