When your eye level is up to 2 pixels above water, you count as being underwater as if it would be a full block

The bug

When your eye level is at the two highest pixels of water you count as being underwater, even though water is only 14/16 high. This causes the following things to happen when the eye level is in one if the two highest pixels of the water which is when your feet are at y level x.27 to x.37 that should not happen (list might be incomplete):

1. The sound for getting underwater plays when it shouldn’t

2. Scoreboards with minecraft.custom:minecraft.walk_under_water_one_cm increase when walking

3. Underwater ambients play

4. Conduit power which is supposed to only change your view when underwater changes your view like night vision
   You will also be able to drown when swimming in water when your eye level is slightly above the water.

However you don’t have the underwater view.

How to reproduce

1. Find an ocean

2. Be in flying mode in creative

3. Run this command: /execute in minecraft:overworld run tp @s ~ 61.37 ~ ~ 0

What I observed: The sound played.
What I expected: The sound doesn’t play.