When teleporting phantoms to face a player, they invert the vertical looking direction.
Can be replicated by using a command such as the command listed below in a repeating command block.
execute as @e[type=phantom] at @s run tp @s ~ ~ ~ facing entity @p
You will see the looking direction of the phantom vary opposite of the vertical height of the player in relation to the phantom.
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We're tracking this issue in MC-134707, so this ticket is being resolved and linked as a duplicate.
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