This report is invalid
Is this a mod?
Can confirm 21w13a
Can confirm 1.16.5
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I don't think goats were meant to attack in Java.
They are passive, and even when hit by a player they were meant to just panic and run around like sheep, cows, etc.
I don't think this is a bug
In 1.16.4 if the boat is facing the shulker and is at 1-2 blocks away, player gets hit, but otherwise it hits the boat
This also happens with melons. Still happening in 1.7.4, and all the newer snapshots.
I tested in 1.17.30. Can confirm.