To reproduce, use soul speed in air and walk on soul sand or soul soil, notice your soul speed "effect" stays when sneaking on the edge of blocks. Do the same underwater, but add depth strider, and use soul soil, and the edge of blocks won't keep the soul speed "effect".
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Can confirm in 20w48a. Walking in one block deep water whilst standing on soul soil shows the particles when they reach the surface however, being fully submerged in water hides the particles. Here's a command if you wish to reproduce this issue, just to save you the trouble of manually applying these enchantments in an anvil.
/give @s netherite_boots{Enchantments:[{id:soul_speed,lvl:3},{id:depth_strider,lvl:3}]}
Relates to MC-175409