Most of the Etymology sites say to be very very wary of acronymic origins.

There are some which are generally accepted, like GLITCH (great little incident to confuse Houston),

but most predate the language they're supposed to be acronised from.

Cannon balls are often pictured in tidy pyramids for display, but on the shuddering deck of a warship

this is not ideal.

Holding trays were of oak on the "Mary Rose" and probably of most ships of the line in

day to day dealings.

Wilton says that: And the earliest cite of the phrase in the OED2 is from 1929--well past the age of sail. Also, that first appearance is cold enough to freeze the tail off a brass monkey. Note the change in anatomical parts.

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Calm, quiet, smooth, devastating