If carpets or slabs are placed on top of ice, a boat won't get accelerated.
Steps to Reproduce:
Place any kind of ice down then a non-full block on top of it, such as carpet (or its moss variant), slabs, or anything else (Not including snow).
Then try to ride a boat on it, the boat remains the same speed even though there is ice under the carpet/slab. If a player walks on top of the carpet/slab though, they'll receive the expected result of ice physics being applied.
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Can confirm in 20w51a.