When designated under #minecraft:frog_food, frogs can consume players, mobs, and armor stands. However, they are unable to ingest non-living entities such as boats, minecarts, and items, among others.
Steps to test the bug
Install the provided datapack
Spawn a frog
Summon a minecart, boat, item, or any other non-living entity of your choice.
Observation: The frog exhibits no behavior of eating any of the entities.
Expectation: The frog is anticipated to eat these entities.
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Can confirm. The datapack does not work directly when imported as it was double zipped, here's a fix:
[media]

Also affects 24w14a.

Thank you for your report!
After consideration, the issue is being closed as Working as Intended.
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