If you are swimming in water, and you have slabs above, you can shift and get an x-ray view of the world. The lower the y value, the better use of the exploit.This is pretty game breaking if you think about it.
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I do have to admit, it looks like I'm in spectator mode since I used f1. but I promise I was in creative

I have experienced it before with the elytra animation.

indeed, I was considering commenting that the same thing applies to the elytra, but its well known by now.