When entering spectator mode while standing on the ground, the player moves down by a bit. This is related to MC-146582, as it is considered a parity issue as well.
Steps to Reproduce
Stand on the ground.
Make sure the show coordinates game rule is on and take note of your Y coordinate.
Use /gamemode spectator to switch into spectator mode.
Expected Result
The player stays on the same Y coordinate.
Observed Result
The player Y coordinate position is lowered when switching to spectator mode.
Can confirm