Can confirm as of 1.19.4. This happens not only with barrels, but with all inventory blocks that should disable a hopper's search for item entities, irrespective of their physical orientation, including:
Furnaces (and Smokers and Blast Furnaces);
Droppers (and Dispensers);
Shulker Boxes;
Chests (and Trapped Chests, when closed);
Barrels;
Composters;
Brewing Stands; and
Hoppers (this is the most obvious one, as you're able to simply throw an item into the lower one directly by hitting the hopper bowl, no piston setup required).
From the fact item entities are not collected by hoppers covered by the above blocks even when the item entity is clipped inside those blocks, or resting inside the composter walls, it feels to me like all 5 hopper collection bounding box checks are properly disabled, except for when the item entity directly collides with the hopper bowl.
Elytra changes were reverted in 21w37a, therefore it's intended behavior.
I disagree. Containing / stopping a fluid is not the same as redirecting its flow direction. As the pictures show, an unwaterlogged sign also stops fluids as intended, but it doesn't redirect its flow. The same behavior difference can be seen when using live and dead coral fans in the same space.
To people pointing to 24w06a changelog, it's not that simple. It's pretty reasonable that a change like that would have unintended side-effects like this one. Whether you want to call it a bug or something else is a purely semantic argument. But it's clear (given Fixed) that the dev team agreed this turned out for the worse. Also, on a tangent, the entire working of a nest, with item spawning in the block center, feels particularly prone to having issues like these show up. If that's not changed, an exception is the next best thing.