Father-of-three Michael Haffenden, 49, from Upton Hellions, near Crediton, died in July at a rented castle at Gaiole, near Siena, Tuscany.
In a statement, his wife Fenella, 42, said after she heard a loud crack, she knelt beside him and knew he had died.
An Exeter coroner has recorded a verdict of accidental death.
Deputy coroner Richard Van Oppen said: "This is a tragic and most bizarre and extraordinary event. I have never heard anything like it before."
Businessman Mr Haffenden was holidaying with his wife and their three children, Rupert, 10, Hector, eight, and Cordelia, three, and friends.
Mr Haffenden helped to establish Sand Resources IT recruitment firm in Tunbridge Wells, Kent, in 1999. In its last financial year, it generated revenues of £6.2m.
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