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 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 20w51a. Relates to MC-189365.