Elytra and Boat Xray

I found out that if you fly with an elytra and then right-click to enter a boat while in mid-flight, you go under the boat and glitch into the floor and take suffocation damage. However, if the boat is on a path block (or something similar) then you don't take damage and can see all mobs underneath as well as other structures and caves underground. This works in the latest snapshot as well as 1.14.4.