Splashing particles for entering water are generated centered on the player, not water

Relates to MC-1133, MC-247234, MC-262424 and MC-262507.

When an entity comes into contact with water, splashing particles are created centered on that entity. This happens even if the block at the entity’s center position happens to not be water. This is easiest to see when entering water from the side.

To reproduce, you can place a water source surrounded by pressure plates, then walk into it from the side without jumping.

Results: the water particles are emitted centered on the player, even though they weren’t centered on the water upon entry.

Expected results: the particles would instead be emitted from the water, specifically the intersection between the water hitbox and the entity hitbox, as is done for falling-on-block and sprinting particles.