The bug
If you drive a boat on land and then get out later, the boat is randomly teleported somewhere else or to the mounting position. I could not say exactly yet.
In addition, you can not move anymore. I'm stuck.
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The boat does appear to teleport back to its starting point, but collision with the player still occurs in the where the boat is supposed to be. The boat can be broken or reentered by clicking on the boat in the old location, but the boat item drops in the new location. (See attached video)
Does this also affect other ridable entities, such as horses?

I have been unable to replicate on boats in old and new worlds, however horses in new words do this to me.
From what I can tell, if you begin riding the entity while the game lags, it will cause the entity to teleport back when dismounting. I simulated this by getting on a horse while new chunks were being generated, resulting in lag creation as I began to ride.

After some more testing, this appears to be all visible, not physical. As seen in the following screenshot, the mob appear to be clipping through the land: https://prnt.sc/p7xrak
However, You can place blocks on this "fake "entity, and it will not take damage at all, as seen here: https://prnt.sc/p7xrgg which I think proves that the entity is in fact where it should be, but visually is not updated correctly.