This came about from a discussion in the suggestions subreddit in which the splash particles do not appear on the surface of water when it is raining, and when particles are set to "all". The issue also relates to or possibly causes MC-126138, since without the particles, no sound can play.
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Technically not quite fixed in 1.13-pre3 since the particles are appearing just below the surface of water now (and instantly disappearing as expected since that type of particle doesn't survive in water). Seems like the rain is treating the bottom of sky-exposed water blocks as the surface instead of the top of them (this includes flowing water, though particles'll often successfully appear in the shallowest flows).
It makes impact however the impact effect is under the water surface. So its basically displaced 1 or 2 blocks under the surface. Version 1.15.1 thus still not fixed.
Nathan Adams
confirmed in 18w16a