A thin sheet of water can act like precision optics. Not because it mimics a pane of glass, but because light has no interest in our categories at all and only follows geometry at the boundary between air and liquid.
What looks like magic is strict bookkeeping by geometric optics. Each light ray leaving the van travels in a straight line through air, then hits the air–water interface and obeys the law of reflection: angle in equals angle out, measured from the surface normal. Where the surface is flat, those normals line up. So reflected rays fan out as if they came from a second van, symmetrically placed below the ground plane. Your eye and brain, running unconscious ray-tracing, accept that virtual object as a convincing twin.
The shallow depth barely matters. Reflection happens at the interface, not in the bulk water, so a film only millimeters thick is enough to redirect photons. Only when light refracts into the water does Snells law and the refractive index of liquid start to bend paths inside the puddle. For the bright sunset side of the van, the dominant effect is still specular reflection at the surface, provided the water is smooth and undisturbed. Ripples break the alignment of surface normals and smear the image; calm conditions restore that near-photographic copy.
Calling the puddle a mirror is technically lazy. A glass mirror uses a metal backing to bounce light at a solid interface, while the puddle uses Fresnel reflection at a fluid boundary with no coating, no thickness requirement, and constant micro-motion. Yet both rely on the same simple rule about angles, turning straight-line travel and a flat boundary into a second sunset van that never actually exists below the road.