Both of them end with the characters' desires coming true. The boy in Mermaid desires to meet the mermaid again, and the woman in Aquarios eagers to live in the ocean, both of which actually can not be realized. However their wish come true in the last.
Through this story, I think the producers wanted to tell us the importance of consistent mind.
Although it is not allowed for the boy to think of the mermaid in his world, he keeps his wish all the way, and finally he meets her, but goes into the sea with her deserting his world he has lived.
The situation of Aquarios is similar to that. She really wants to live in the ocean and has studied to do that, but human's body including hers can not stand up to the circumstance in water. However she goes into the ocean with a dolphin she helped in the last scene, but leaves her life on the ground.
They both realize their desire which they had have from start to final, paying something important for them.
I learned that it is important to stick to my own desire if I really want to achieve it.
it was difficult to write, too...
but I want to know other opinion about this!
then, see you.