Getting up from the boat or minecart and placing the block on the command block at the same time will cause the placement to fail and prompt the building height limit.
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the bug in version 26.3 in a flat world is 100% real; it works with various types of buttons (stone and wooden) as well as levers, though it is quite difficult to reproduce and requires many attempts.
it also works with a regular command block, and I personally couldn't replicate it with a redstone torch
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