When a lingering potion lands directly onto a player or mob, the resulting area effect cloud doesn't always touch where the player/mob was when it landed. Instead, it spawns too high. This can render lingering potions useless in certain cases, and it's inconsistent with other projectiles since they work on a direct hit.
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Can confirm in 21w03a.
Can confirm in 1.16.5 and 21w07a.
Can confirm in 21w16a.
Can confirm in 1.17.

can confirm 1.17 as well
This is also noticeable when having the trial omen effect near a trial spawner, making the lingering potions that spawn from above easier to avoid.
Fixed in 24w36a:
[media]
This appears fixed in 24w36a but unfixed in 24w37a, so I'll reopen this
Can confirm in 20w48a.