I had a base underwater with my brother, and I could walk through a couple of blocks blocking the exit, and in 3rd person my camera would lift into the blocks above. To clarify, the “hacks” on the right are just a texture pack, and don’t do anything. It’s a joke pack.
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Also have a similar issue while playing on Windows 10 Version. Have uploaded walk_through_block.mp4
Seems to start happening after flying, for me.

For me I went underwater with an elytra on, swam and somehow managed to swim under the blocks and pop up into them. After that I could freely move through them

Can Confirm 🙂
Were you using an elytra before? If so, does MCPE-109925 describe your issue?

LateLag yes I indeed was and it doesn't work without it.

Also LateLag, it doesn't entirely accurate. MCPE-109925 says swimming cancels it. It does not.

MCPE-109925 does not say that swimming in itself cancels the glitch, but rather that trying to activate elytra while underwater sometimes cancels the glitch. Based on the information we have, I am resolving this report as a Duplicate of MCPE-109925.

I have the same issue. I almost lost all my stuff in the end because I was walking across a bridge and fell through the wall