MC-175409 has been fixed, but can still be reproduced using slow falling. (and levitation too, but it doesn't affect gameplay)
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Can confirm in 21w03a.
Can confirm in 21w06a. Feel free to use the following command to make reproducing this much easier:
/give @s minecraft:netherite_boots{Enchantments:[{id:"soul_speed",lvl:3}]}
Can confirm in 21w15a.
Can confirm in 1.17.
Can confirm in 1.17.1.
Can confirm in 1.18.
Can confirm in 1.18.1.
Can confirm in 1.18.2 and 22w18a.
Can confirm in 1.19.
Can confirm in 1.19.2.
Can confirm in 20w51a. Relates to MC-189365.