Sculk sensors do not detect boats hitting the ground. This counts under Hit Ground. Probably not intentional as they detect every other entity falling to the ground.
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Chandler
Thank you for your report!
We're tracking this issue in MC-207309, so this ticket is being resolved and linked as a duplicate.
If you would like to add a vote and any extra information to the main ticket it would be appreciated.
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Mask3D_WOLF
Duplicates MC-207309