On my realm, glass underwater does not let me see my surroundings. The surroundings are slightly visible but there is a constant flowing water texture with a very high opacity that is overlayed. Using glass planes is fine, however if water is drained from inside the base, then the same waterfall effect is visible. This makes it impossible to make underwater bases with glass windows or walls. However this was tested on the latest release version and there is no issue.
MCPE-230766
Glass not functional underwater
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