I am not sure if this applies when the breeze can move around, but when it is in a 1 x 1 x 2 area, it can not attack the player when the player is one block above it. However, the player can attack the breeze.
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We're tracking this issue in MC-267038, so this ticket is being resolved and linked as a duplicate.
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This is not due to the breeze being a block lower than you, it's instead that you're very close to the breeze. Breezes not attacking the player within close range is WAI per MC-267038.