THERE'S ALREADY THIS BUG HERE => https://bugs.mojang.com/browse/MC-136367
When I get out the boat while I'm in a space of 2 blocks of height, I spawn inside the block below (it's sometimes risky, because for example when we are in the nether we go straight to the lava below)
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Thank you for your report!
We're actually already tracking this issue in MC-148869, so I resolved and linked this ticket as a duplicate.
If you would like to add a vote and any extra information to the main ticket it would be appreciated.
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