While fishing exp orbs bounce off the player (roughly 10-20% of the time) and float off into the water. The amount of Lure enchantment also seems to affect it. There is less bounce off of orbs with Lure III vs no Lure enchantment at all. Possibly related to the implementation that they now float, and the fix for the rare unabsorbable ones created when breeding or other misc. on land absorbsion issues. (Thanks for that, unless I've just been fortunate enough to not run into it yet). If a choice would have to be made between the two, I'm losing more exp fishing than I ever did from the rare unabsorbable orbs.
Also, semi-related, exp orbs also do not seem to heal damaged tools with mend as much. The fishing pole I use actually deteriorates occasionally (possibly due to orb issue), but with my diamond pickaxe with mend, the exp from harvesting exp giving ore (Coal, Diamond, Redstone, Lapis) the pickaxe does not mend fully. Unsure if this was intentional, but possibly a bug.
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We're tracking this issue in MCPE-170540, so this ticket is being resolved and linked as a duplicate.
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I've also run into this issue on all versions of Bedrock I've played (Switch, Android, Windows). I've tested various heights just to see if that's an issue, from above sea level to at sea level to below it, yet the exp orbs are randomly not collected at any height and distance from the water.