MC-91893 was said to be fixed for this snapshot, but this sound is still missing a subtitle.
To reproduce:
/playsound minecraft:ambient.underwater.enter master @a
/playsound minecraft:ambient.underwater.exit master @a
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Can confirm in 20w51a.
Can confirm in 21w05b.
Can confirm in 21w06a.
Can confirm in 1.16.5 and 21w08b.
Can confirm in 21w10a. Video attached.
Can confirm in 21w11a. Relates to MC-91893.
Can confirm in 21w15a.
Can confirm in 1.17.
Can confirm in 1.17.1.
Can confirm in 1.18.1.
Can confirm in 1.18.2.
Can confirm in 1.19 and 22w24a.
Can confirm in 1.19.2.

Can confirm in 23w32a

Can confirm in 23w51b