The changelog for 1.20.40.21 Preview mentioned that the splash sound was updated to match Java:
— The splash sound for entering water has been updated to match Java Edition
However, it was just reverted to the old one, meaning it still doesn't match. See the attached videos.
Notes: The old one can still be heard in Java Edition when fishing.
Looking at the files, the splash sound (called entity.generic.splash) is actually in parity but it is not played correctly because there is still the old sound (called random.splash) that hasn't been replaced. The reason why, is the new splash sounds are placed on the different folder (sounds/liquid) instead of (sounds/random).
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