The Bug:
Dead players produce splashing sounds for other players when coming into contact with water.
Steps to Reproduce:
Build the setup as shown in the attachment below.
Get two players and label them "Player A" and "Player B".
Get "Player A" to stand on top of the diamond block, run "/kill", and stay on the death screen.
Get "Player B" to place a bucket of water on the gold block.
Get "Player B" to listen closely as the water flows over the diamond block.
Observed Behavior:
Dead players produce splashing sounds for other players.
Expected Behavior:
Dead players would not produce splashing sounds for other players.
Can confirm.