As shown in the attachment below, the barrier icon on the bottom right of the hotbar when going to spectator mode uses the old texture (known as programmer art). It still has the light red pixels on the top right.
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Can confirm in 23w31a. It appears that (at least on Windows) many of the sprites' locations, including the spectator ones, have been changed to being located in their new folder. In addition, multiple sprites that were contained in one .png file were disambiguated in their new folders. This applies to the spectator icons, so the path was changed from
C:\Users\<user>\AppData\Roaming\.minecraft\versions\1.20.1\1.20.1.jar\assets\minecraft\textures\gui\spectator_widgets.png
to
C:\Users\<user>\AppData\Roaming\.minecraft\versions\23w31a\23w31a.jar\assets\minecraft\textures\gui\spectator\close.png
Can confirm in 20w51a.