The elytra, while used, makes your figure in the survival inventory look upside down and turned.
To reproduce, put on an elytra, do /tp @p ~ ~10000 ~, activate elytra, and open the inventory.
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Yeah it is working as intended

Reopening since MC-85582 was reopened.

Affect 1.19.83 and would like to take the ownership of this report because owner of this report have not been active anymore.

Could you please attach a video showcasing this issue in the latest version?
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This is working as intended (anything your character does is shown in the survival inventory).