When I am gliding with the elytra while a block is on to of me, I suffocate. It's probably the hitbox of the player when gliding that is making me suffocate. I use slow falling potions to do this, this can also be done without the potion. You will notice that the oxygen bar is shown.
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Can anyone confirm this issue if you can reproduce it?

Thank you for your report!
We're actually already tracking this issue at MCPE-32366, so we will resolve and link this ticket as a duplicate.
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