It appears that some particles that appear (From breaking a block, or smoke from a fire) to be behind water instead of being in front. I've noticed this in previous versions of minecraft but I cannot recall which ones specifically.
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135th duplicate of MC-9553 - If you have not , please use the search function in the future, to see if your bug has already been submitted. If you could not find the original report, please comment with the keywords you searched for.