Earlier quoted context omitted.
So there are 0) aquatic animals, 1) land animals (evolved from 0), and 2) aquatic mammals (evolved from 1). You want to know if there are e.g. 3) land animals that evolved from aquatic mammals? Not that it isn't an interesting question, but what exactly would this tell us?
It might suggest the existence of loops in the evolutionary tree, making it more of a general graph.
Even if 2 distinct species eons apart ended up literally identical and sexually compatible thru some cosmic luck, they wouldn't show up as a loop since we could tell how far apart they are by looking at how mutated some useless and asexually transmitted gene is (mitochondria DNA provides that for eukaryotes, say cytochrome oxidase I gene). The key part is that the gene doesn't receive any evolutionary pressure, so that it only drifts thru random mutations (considering they can't provide a reproductive advantage/increase "fitness"). If you know the mutation rate (which we do), you can date how far back a common ancestor goes between two species' by basically running a diff script on their COI gene sequences.
Considering every known form of life descends from a single ancestor (LUCA [1]), a tree (or root system) analogy is quite apt.
1: https://en.wikipedia.org/wiki/Last_universal_common_ancestor