When you die in spectator mode, while having the inventory open or having third person view active, you will see two bugs:
The back of your head is not transparent
The back of your head gets rendered in front ot the front of your head
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for me the back doesn't render in front of it, rather it renders behind the front of the face, but behind the sides when looking from back-third person, the front-third-person is indeed rendering the back in front of the face, but not the hat layer.
in general this is a awkward situation, confirmed
Dupe of MC-61754. Just an optical illusion.