Just tested on 1.18.1
drop with boat on new max height Y:320
land on Y:69
No fall damage received.
Is this a bug or not?
Video record of this test here(23seconds):
Because the file was too big to upload directly here.
Comments 2
Thank you for your report!
We're tracking this issue in MC-105103, so this ticket is being resolved and linked as a duplicate.
That ticket has already been resolved as working as intended, which means this is not considered a bug and won't be fixed. Please do not leave a comment on the linked ticket.
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Duplicate of MC-105103 which was later resolved as "Works As Intended".