It plays when eating food items as well as drinking honey, it not applying to the rest is inconsistent.
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It is also a parity bug at the same time since the burp sound event plays when eating cake in Bedrock Edition compared to Java Edition.
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It is intended for drinking items except for Honey Bottles since the burp sound plays when the saturation increases as a result of consuming an item. However, it might not be intended for Cake.