The eye lines of sleeping players and villagers are positioned too high above their hitboxes

The Bug:

The eye lines of sleeping players and villagers are positioned too high above their hitboxes.

This issue was introduced in 1.21.5 Pre-Release 1.

Steps to Reproduce:

1. Place down a bed and summon a villager nearby.

2. Set the time to "night" and wait for the villager to enter the bed.

3. Enable entity hitboxes by pressing "F3 + B".

4. Look closely at the villager's eye line as shown by the blue line.

Observed Behavior:

The eye lines of sleeping players and villagers are positioned too high above their hitboxes.

Expected Behavior:

The eye lines of sleeping players and villagers would be positioned inside their hitboxes.