If a player stacks a lot of boats around a villager it is possible to trap a vex in a boat. The vex will sit inside the boat not doing anything until they despawn.
This can be used to create "raid farms" which have a single villager surrounded by boats at a pillager outpost location. All pillagers will pathfind to the villager and they can be killed via lava / falling etc. The same may hold true for minecarts however I have not tested this theory. If vex's did not get stuck in boats they could still kill such villagers in these farms and they would cease to work. If no mobs could get put into boats (that were not in water) it would probably fix a lot of mob farming issues.
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what the..... he just want to break smart designed farms
Eh.. vex’s can fly through literally every block in the game. It makes zero sense for them to be stuck in a boat. If they can fly through oak planks it’s completely stupid for them to magically get stuck in a oak boat.
right. so by that logic random mobs should be capable of choosing if they want to enter boats. Sooo maybe a 50/50 chance they enter / get in it? Because it would be impossible to say all non real life things would enter a boat 100% of the time.
dont fix this
Can confirm in 1.18.2.

In 22w45a
I would say that this is Works as Intended. Boat mechanics are not a glitch, and this is just boat mechanics working as intended. Mojang programmed the boats to be this way, and that's the way they are. Now whether this should be something that happens is a matter of debate, but this is not a bug.

The thing is that Vex are meant to go through things, official confirmation for WAI or not would be best
Affects 1.20
Most likely intended, all mobs that have a small enough hitbox can enter boats.