IME water gets into the head tube via the stem and the spacers. The stem is hollow - the rain lands on the handlebars, collects in the gap behind the front plate, seeps behind the bars and down the stem and onto the steerer tube. If you have a stack of spacers then driving rain gets between them. Some of the water trickles down the tubes if they are not blocked off, and the rest accumulates at the bottom of the steerer.
When I first got my Audax Mk3 a few years ago, I was surprised that the steerer was bare metal, without any primer, and the instructions said that it should be left bare. After the first wet ride I had a nice trickle of bright orange all the way down the forks. I rang Thorn to query this and they said just keep an eye on it, and drop the forks out once a year to inspect them. After a month and more orange trickles I took the forks out with some difficulty. The steerer had rusted so badly that the spacers were jammed and I needed to tap it out with a mallet. I should have taken a photo of it and the pitting that had resulted. Anyway, I cleaned the rust off, applied Kurust and then Waxoyl before reassembling. The other tubes had been taped over with masking tape so the water hadn't got in there.
I also bought a s/h Raven last year. The steerer had also rusted but not so badly, being 531. However the top and down tubes were open where they met the head tube, and there was quite a lot of rust inside them. I applied a lot of thinned waxoyl, then closed the holes with some tarry tape (intended for roof repairs, I think - I will put this tape on the Audax soon). I also used Kurust and Waxol on the steerer, applying it generously so that it squidged out between the spacers in the hopes of reducing water ingress.
For both bikes I have made cork plugs from sparkling wine bottles, inserted into the stem just behind the bars and with plenty of grease, to try and stop water getting in.
I am not getting at Thorn, though some makers do put a decent amount of primer on their steerers. But I think it is a fundamental weakness in the threadless design that a lot of people aren't aware of. Recently I stripped down a 35-year-old 531 frame that has been used regularly in all weathers. The 'threaded' headset needs new ball bearings but the steerer tube is immaculate.