Helmets and boots aren't rendered underwater/above water

I am unable to reproduce this, check if disabling all resource packs does anything. However, your system does not meet the minimum system requirements for the game.

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Disabling resource packs doesn't do anything
This issue can be reproduced at a specific angle (like -150.0 / -61.1) [I think?] and if you don't hold any item
Or maybe you are right, my PC is a mess