Would like to add that this bug also affects how hunger is consumed: see https://www.youtube.com/watch?v=NiOMVtrkV-M
as well as how swimming works, see MC-220390. Probably related to MC-220390 as well.
This can also be reproduced by placing a boat in the corner of a minimum height flowing water block between heights 8 to 63.
[media]Decimal heights at which boats fall and break are given by the equation x(x+1)/50.
Connor, I just checked and yeah it seemed to have fixed it! Didn't see it in the patch notes haha