This only works in creative mode, but when you fly with an Elytra and fly with creative mode repeatedly to a 2-high ceiling, you will go inside the block you have been flying at. And if you go up you will be out of the place.
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duplicates
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this glitch has existed long before 1.16. look at MCPE-73307 for details

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We're tracking this issue in MCPE-73307, so this ticket is being resolved and linked as a duplicate.
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Possibly related to MCPE-85052