In the latest release of minecraft, there is a "bug" that makes you completely immune to fall damage while on a boat, just like in java edition. Actually, since 1.17.30, this was already a thing. It was unnoticed by the community. However, when i was testing out something in a flat world, i was shocked when i didn't take any fall damage in a boat. I doubt that this is a feature or a bug.
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Thank you for your report!
However, this issue is Working as Intended.
See MC-105103.
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I doubt too that this is a feature and a sort of a bug as well.