To reproduce: equip elytra, other armour, and a shield. Fly into a wall at high speeds. Die.
Expected results: armour/elytra/shield are somewhere around where you died with your other items
Actual results: equipped items and only equipped items are missing.
Please note: THIS IS NOT A DUPLICATE OF THE BUG MCPE-121025. The issue described is entirely different, and occurs under different circumstances.
This does indeed appear to have the same underlying cause as MCPE-121025 and simply claiming that it is different is not enough information to keep it separate.
Please provide details as to why and how it is different than the existing report. Be sure to also review at least some of the existing reports that have already been linked as duplicates as some of them such as MCPE-187277 and MCPE-188582 seem to have similar steps to yours.