The bug
When the player has exactly a y-rotation (yaw) of -90 (= facing east) they do not take damage when colliding with a wall while flying with an elytra.
This can be seen in ["Minecraft 1.16 Sixteen Nether Update Myths [Minecraft Myth Busting 128]"|https://youtu.be/a86-mlGmnu4?t=712].
Reproduction steps
Fly in an area with a wall in the east
While flying set your y rotation to exactly -90 (don't move your mouse afterwards)
/teleport @s ~ ~ ~ -90 ~❌ You do not take any damage when colliding with the wall
Reproduction steps (complete setup)
These reproduction steps describe a complete setup, but might not work reliably if there is latency or if movement mechanics change in future versions. Try the "Reproduction steps" above in case the following don't work.
/setblock ~2 ~ ~ repeating_command_block{auto:1b,Command:"teleport @p[nbt={FallFlying:1b},distance=..2] ~ ~10 ~ -90.0 20"}/fill ~18 ~ ~ ~18 ~3 ~ sandstoneEquip an elytra
Stand on the command block and start flying (don't move your mouse)
❌ You do not take any damage when colliding with the wall
I think someone reported this in MC-193709 (notably leaving the word "elytra" entirely out of the description 😛)