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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Dupe of MC-61754. Just an optical illusion.

Not a duplicate, try it out yourself, the back of your head gets rendered in front of your face

could you attach your skin for refrence?

It is easier if you just try it out yourself I think

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

here's my skin, and the screenshot of the spectator death, might be won't fix, as you're not supposed to be able to die in spectator mode