Items with "minecraft:damage_absorption" do not absorb damage if the item is enchanted with Unbreaking and receives no durability loss due to the enchantment.

The minecraft:damage_absorption component is intended to absorb damage that would otherwise be dealt to its wearer, reducing the item's durability and ignoring any excess damage. However, if the item has the Unbreaking enchantment, damage is absorbed only when the item takes durability damage, making absorption effectively random-contrary to the documentation.

For this to occur, the item must have a minimum damage chance below 100 in the minecraft:durability component.

https://learn.microsoft.com/en-us/minecraft/creator/reference/content/itemreference/examples/itemcomponents/minecraft_damage_absorption?view=minecraft-bedrock-experimental

https://learn.microsoft.com/en-us/minecraft/creator/reference/content/itemreference/examples/itemcomponents/minecraft_durability?view=minecraft-bedrock-stable

{
    "format_version": "1.26.10",
    "minecraft:item": {
        "description": {
            "identifier": "legendary_creeper:absorb_boots",
            "menu_category": {
                "category": "equipment",
                "group": "minecraft:itemGroup.name.boots"
            }
        },
        "components": {
            "minecraft:icon": {
                "textures": {
                    "default": "absorb_boots"
                }
            },
            "minecraft:max_stack_size": 1,
            "minecraft:enchantable": {
                "value": 9,
                "slot": "armor_feet"
            },
            "minecraft:wearable": {
                "slot": "slot.armor.feet",
                "protection": 4
            },
            "minecraft:damage_absorption": {
                "absorbable_causes": [
                    "fall"
                ]
            },
            "minecraft:durability": {
                "damage_chance": {
                    "min": 0,
                    "max": 100
                },
                "max_durability": 300
            },
            "minecraft:tags": {
                "tags": [
                    "minecraft:trimmable_armors"
                ]
            }
        }
    }
}