The fact that allays are immune to player damage is intended as noted in the bedrock edition changelog, but allays that hold an item are also immune to the player's other ways of hurting it, such as using a flint and steel on a TNT.
Expected behaviour:
Player lit TNT should damage allays with items.
Actual behaviour:
Allay is immune to an otherwise deadly explosion.
Comments 3
It's a duplicate; tnt ignited with flint and steel sets the player as source (and allays are immune to owner damage per MC-249718), as such aren't hurt by it.
Use redsrone, and it'll be hurt fine.
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We're tracking this issue in MC-249718, so this ticket is being resolved and linked as a duplicate.
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Closely relates to MC-249718, which covers the fact that allays are immune to the player in creative mode.