If a mob gets hit by a looting enchanted item and dies by fall damage, the enchantment won’t work. If the player does that, they can drop xp and rare drops but it doesn’t count as a player kill in the stats.
The sword in the screenshots was enchanted with Looting 255 and Smite 4.
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Same two null-attacker paths as MC-207034 , see my comment there; the same lastHurtByPlayer fallback fixes both the Looting loss and the missing kill statistic for fall deaths.
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