In third person blocks have the front face pointing in front of the player model, but in first person blocks are rotated counter-clockwise 90° to how the main hand would hold them. This results in the front face of blocks actually pointing backwards in the first person off-hand.
This is mostly noticeable with blocks that have a top texture which points in a direction (Observer, some trapdoors)
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I can confirm for 20w46a.
Can confirm in 20w51a.
Can confirm in 21w03a.
Can confirm in 21w16a.
Can confirm in 21w17a.
Can confirm in 1.17.