Eye of ender breaking particles are not centered on entity

The bug

When a thrown eye of ender breaks instead of dropping the item, the particles are not centered on the entity, but instead appear in the middle of the block position.

How to reproduce

1. Throw multiple eye of enders, possibly close to a mountain so you can see the block positions

2. If one breaks observe where the breaking particles appear
   → ❌ They appear centered on the block position instead of centered on the entity

Example

Here is an example in video:

Code analysis

20w08a, Mojang names

A level event (LevelAccessor.levelEvent(int, BlockPos, int)) (ID 2003) is used for the particles which only supports block positions.