When using local coordinates command ^ ^ ^ on an entity riding a boat or rideable entities, it doesn't work properly.
For example, a villager is on a boat. and run the command “/execute as @e[type=villager] at @s positioned ^ ^ ^10 run setblock ~~~ dirt” it doesn't place the block where the villager is looking at.
Steps To Reproduce The Bug:
Spawn any entity (for example a villager)
Let the entity ride a rideable entity like a boat.
Run the command “/execute as @e[type=(the entity you spawned)] at @s positioned ^ ^ ^10 run setblock ~~~ dirt”
Result:
The dirt block will not be placed at the direction the (entity you spawned) is looking at.
I don't know if this is a bug or intentional.