Don't know if this issue is intentionally implemented, because in the past version when the player suffocate, the side texture of the block appear full on the screen, but in the latest version the block appear to be inside floating falling sand entity that follows the player head.
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Are you inside of a soul sand block or a daylight sensor? There's an existing ticket where players can go inside a pressure plate. Previously could go inside buttons too. See related ticket: MCPE-14544

@unknown yes, but in this case you really need to go inside the actual block.

I believe tbis is WAI as a similar ticket was marked WAI. MCPE-14277

@unknown yeah :/, but for suffocation I don't think if the block need to follow around the player head, and i'm not sure if that feature was officially changed, because when your head suffocate in a carpet or a daylight sensor the animation will shown as a full solid block.
I believe this is Working As Intended, as it is just showing the suffocation overlay when you glitch your head into a block, probably to prevent xray type exploits.
I reproduced using the pictured setup in creative:
[media]The only time this would be a bug is when you approach the block and it shows the suffocation overlay, and this has been reported at MCPE-15962 and MCPE-14544.