It is impossible to interact with the world normally while using an elytra (singularly shown here) or swimming (for projectiles only). While in any of these states, world interaction must happen one block below the interaction point, depending on the direction that the player is facing latitude.
Video Examples:
https://www.dropbox.com/s/haeoi5bmsx8f9lj/Player%20Hitbox%20Errors.mp4?dl=0
https://youtu.be/_m-YKJslZXA
The following things happen at the wrong position while gliding with an elytra or using riptide:
The position from where you are aiming at blocks and entities is too high
When you are below a ceilling, you will take suffocation damage
If you throw snowballs, eggs, splash potions, experience bottles or ender pearls it will be spawned above you
If you shoot an arrow, it will spawn above you
If you drop an item, it will spawn above you
If you eat, the eating paritcles appear too high
The position where loyalty tridents return to is too high
The position where phantoms fly to when attacking you is too high
If you die from crashing into a wall where it makes a corner with a ceiling, your items glitch upward through the ceiling.
The following things also happen while you are in swimming mode:
If you throw snowballs, eggs, splash potions, experience bottles or ender pearls, it will spawn above you
If you shoot an arrow, it will spawn above you.
If you drop an item, it will spawn above you.
The position where loyalty tridents return to is too high
The position where phantoms fly to when attacking you is too high
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The swimming works entirely different than the elytra[which suggests that you tested this in an earlier version]. The update aquatic has been implemented along with swimming animation which enables the player to swim in a 1x1 gap. But, what you showed may be a bug.

I fixed the bug report now. I just forgot to remove the rest of it.
Testing in the latest 1.12.0.4 beta, I was only able to reproduce the issue whilst flying with Elytra equipped. When swimming, the hits or block interactions happened exactly where the crosshair was - do you have any further steps to reproduce the bug while swimming?

In 1.6, some of the issues that are a problem with the elytra currently were fixed (on top of the fact that the swimming mode didn't experience every issue, regardless, that the elytra has today). However, using a trident, fishing rod, bow (crossbow), and any throw-able projectile (ender pearl, snowball, experience bottle, etc.) while in the swimming mode will occur one block above wherever the player used it.

I am playing on xbox one and also experienced this a very long time ago.
While gliding you interect with blocks and entities like you are higher and things that you throw drop or shoot appear above you.
While swimming with the swimming animation you interect with blocks and entities correctly but things that you throw drop or shoot appear above you.

Still affects 1.14

confirmed for 1.14.1, 1.14.20 and 1.14.30

Eating particles also appear above the player when eating while gliding.

I wonder if the fix to MCPE-35769 in the 1.16.0.51 beta affects the swimming side of this bug?

Confirmed for 1.14.60

Confirmed for 1.16.1. This also affects flying on the underside as the player takes damage.
Video: https://youtu.be/fyHQ2yRcH9Y

Let me just say that this bug means working in lava with elytra on the biggest pain ever. I can't us a bucket to pick up lava or place blocks inside of it because the elytra engage, I wind up "laying down", and everything happens one block above where my camera is. I have clipped into the ceiling countless times as a result as well.

affects 1.16.100.52

This also affects crawling as it prevents players from making a 1x1 block strip mine

Some of the reproduction methods of this issue are being blocked by MCPE-98271 in the betas, as it is impossible to enter 1x1 areas with an elytra or swimming outright.
For the most part, if you are in a non-beta version of the game, you don't have to worry about the other ticket. If you are in a beta, MCPE-98271 is affecting you.

Affects 1.16.100.55 Beta

Does this relate to MCPE-109925?

this affects version 1.19.2

This bug also affects the new /execute anchored
introduced in Preview 1.19.40.23. I am surprised nobody has made any mention of "eye height" in this entire report, it made finding it difficult in regard to /execute anchored
as this is a pretty common concept in Java Edition. It has been mentioned now though.

Coming from Java Edition and now playing Bedrock with some friends, I find this issue REALLY annoying. It's almost impossible to fly long 2x3 tunnels in the nether without constantly taking damage. Please fix this issue.
Edit: Just tried 1.19.70.24 Preview, this is still an issue.

For the remaining issues in 1.19.70, please refer to MCPE-166473.

I have detected that this bug appears again in release 1.21.51, Windows version