When having a piece of enchanted armour and an elytra on with nothing in your main hand or off hand, the elytra is transparent.
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Cannot Reproduce.

Please attach screenshots.

Sorry I Meant ENCHANTED Armour.

Here is a screenshot with me holding nothing and wearing a pice of enchanted armour and an elytra.
This issue duplicates MC-99353

Elytra becomes transparent when wearing enchanted armor. Even with a resource pack.