Bees still aren't avoiding water, and will constantly touch the water. This happens most often when a bee turns and looks for a new pathfinding route.
To reproduce, use the "Water World" superflat world. Place a lily pad on top of the water, and place many bees on top of the lily pad (to prevent MC-190042 from taking effect instead). The bees will often lightly touch the water.
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Can confirm in 20w51a.
Can confirm in 21w03a.
Can confirm in 21w07a.
Can confirm in 1.16.5 and 21w08b. Video attached.

In 21w10a

In 21w11a

Also in 21w13a

In 21w15a

In 21w17a

In 21w18a

In 1.17
Can confirm in 1.17.1.

This is still an issue in 1.18_experimental-snapshot-2. I've lost about 12-15 bees to water damage, with the hives/nests located on small islands in a warm ocean biome.

Found out that even though I had 20 hives today, I only have two bees left. Watched one path into water next to my base and die. Was definitely gonna open a bug to save my arthropods but found it is a reported issue.

Can confirm in 21w40a.

Can confirm for 22w05a

Can confirm for 22w05a
Can confirm in 1.18.2 and 22w12a.
Can confirm in 1.19 and 1.19.1 Pre-release 1.

can confirm in 1.18.1
Can confirm in 1.19.2.

https://youtu.be/z6JM9ahjY5I?t=2317 perfect example of this happening

Still, or again, an issue in 1.19.3. I have a about a dozen bee nests, partly unoccupied, by the shore, with plenty of flowers readily available inland nearby, and I keep losing bees because for whatever inconceivable failure of logic they not only occasionally, but repeatedly, "pathfind" over water where there is not a single flower in that direction for several CHUNKS, but also, when they do their stupid exaggerated bobbing (because that's mighty kawaii or something with their little bubbly bee butts) their momentum often causes them to suicidally plunge deep enough that their stay under under water hurts and (eventually) kills them.

Experiencing this issue in 1.19.3 with the added information that the bees, once over water, seem to be unable to pathfind back to land.
Four beehives depopulated over the period of three in-game days; after locating and breeding more bees and using name tags (name=tracked_bee) to ensure a handful generated log messages after death, the following log message appeared roughly 15 minutes later:
[18:35:34 INFO]: Named entity EntityBee['tracked_bee'/174423, uuid='cd99bb59-41ec-48d8-a9f5-64349e1eb3f8', l='ServerLevel[world]', x=-427.49, y=62.85, z=97.47, cpos=[-27, 6], tl=26961, v=true] died: tracked_bee drowned
The hives are located at roughly -280, 310, roughly 50 blocks from an ocean. The bee in question seems to have wandered over the top of the water and then became incapable of returning to land, instead wandering several hundred blocks in the opposite direction. After watching the shoreline following a second round of repopulation, all bees that wander over the ocean seemed unable to find their way back to their hives after and would continue to wander until eventually sustaining enough damage from accidental water collision that they died. Due to the way bees are impacted so severely after traveling over water, this seems to be some form of pathfinding issue; the bees appear completely incapable of returning to land.

In 23w45a
As of 24w11a, bees will still frequently touch the water, though I no longer noticed any taking damage after spawning many and waiting for a few minutes.
In 20w28a