When in spectator mode, some entities and water are not rendered correctly when viewed through the head of a player.

Summary

When in spectator mode, some entities and water are not rendered correctly when viewed through the head of a player. Instead of being completely invisible, they appear as a solid, opaque square.

Steps to Reproduce

1. Create a world and join it.

2. Enter spectator mode by running the command /gamemode spectator.

3. Place any block entity.

4. Put the camera in third person.
   

Expected Behavior

When in spectator mode and positioned inside a player's head, block entities, and water should be invisible, just like any other block. You should be able to see through the player's head and view the world normally.

Observed Behavior

Block entities and water are not invisible. They appear as a solid, semi-transparent block, obstructing the view. Other blocks and entities are rendered correctly.