Most aquatic mobs cannot be placed in a boat. But axolotls can. You get the idea.
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Every mob can enter a boat.
Axolotls are amphibious, so not strictly aquatic. They can survive on land far longer than aquatic mobs, and indefinitely while raining. Although if they are aquatic I'd be interested to see if Impaling works on them.
Relates to MC-208624.
Can confirm in 21w05a.
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Can confirm in 21w05b.
Can confirm in 21w07a.
Can confirm in 21w08b.
Video attached.
Can confirm in 21w11a.
Can confirm in 21w14a.
Can confirm in 21w17a.
coschevi
Can confirm.