I think the issue is that the datafixer for potions uses getOptionalTyped(tag_field) instead of getOrCreateTyped(tag_field) so it never actually runs because the lookup for item stack nbt data hasn't been created yet. This should be a trivial fix.
The root cause seems to be that elytra become unusable at 1 health remaining so never get down to 0 damage which triggers the break sound. There's a related issue MC-2518 with a different root cause which was resolved but unfortunately this case wasn't considered.
I think the issue is that the datafixer for potions uses getOptionalTyped(tag_field) instead of getOrCreateTyped(tag_field) so it never actually runs because the lookup for item stack nbt data hasn't been created yet. This should be a trivial fix.