Steps to reproduce issue:
1 Make a boat
2 Place it in the water
3 Break it
Expected result: boat drops as an item to pick up
Actual result: the boat sometimes disappears as it is dropping. This doesn’t happen every time, but when you’re exploring and constantly getting in/out of the water it happens. This might be a directional thing, but I’ve not been able to establish which direction causes the issue.
Are you possibly hitting the boat again after it breaks?
This might be the same as MCPE-229501 then.