When flying with an elytra the player hitbox gets changed but the view point still thinks the player is standing which makes it 1 block higher than it should be. It can be seen by flying against a wall where the block outline will be 1 block higher than it should. This also makes you break and place blocks in the wrong location than you are looking at which is really annoying when building.
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[Mod] OcelotOnesie
Thank you for your report!
We're actually already tracking this issue at MCPE-31896, so I will resolve and link this ticket as a duplicate.
If you would like to add a vote and any extra information to the main ticket it would be appreciated.
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