To recreate, just get any boat, I used oak, go into water, and then exit the boat. What happened to me is that I slowly drifted off of the top of the boat instead of just falling into the water.
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Can confirm that I'm experiencing this as well.
For me, it gets more common the further away I move from my spawn. It seems as if the boat keeps getting teleported back to either the world origin or spawn whenever I get out of my boat, as I can see it coming towards it's position it's supposed to be at from the direction my spawn is.
(I was around 1.5k ~ 2k blocks away from my spawn)
Most of the times, my boat will just disappear and I'll be forced to make a new one.

Duplicate of MC-136367.
I am frequently finding that i am glitched into place when exiting a boat, most of the time i have to break the boat in order to free myself.