In 25w32a, underwater audio continues to play while not underwater.

We do not have enough information to find the cause of this issue.

Please record a video of this happening and attach it to this report.
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The cause of this issue is likely the same as the following Issues:

MC-300907

MC-300852

MC-300441

I’m too lazy to record a video, so just mark this issue as a duplicate of one of these issues.

Again, you can easily replicate the issue described by creating an end portal while underwater. (place an end portal block in an ocean biome and enter it).
/setblock ~ ~-3 ~ end_portal

Underwater ambience will continue to play while you are in the end dimension.