The cauldron hitbox is too large, causing the inability to access chests beneath it.
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Affects 1.16.40

Also the hitbox doesn’t go inside of it, causing the inability to hit small mobs like endermites, silverfish and baby mobs that are inside it.
[media]This also affects composters. MCPE-102451
The hitbox has been fixed (1.20.10.21) for the inside of the cauldron, but not for the outside as in the screenshot in the report.
[media]

Confirmed in 1.21.44