If you look closely to the items when you throw them in lava they will bounce once and then burn. It is more clear with the netherite items because they bounce on lava repedietly.
Linked issues
Comments 5
Thank you for your report!
We're actually already tracking this issue at MCPE-58081 and MCPE-65372, so I will resolve and link this ticket as a duplicate.
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netherite items are supposed to bounce on lava-