Boats crash/break and can kill their passengers when falling certain distances

The bug

When a boat or raft (with or without chest) falls for certain distances, it crashes when hitting the floor, breaks, and drops three planks and two sticks.

This is known to happen when falling exactly 12, 13, 49, 51, 111, 114, 198, 202, 310 or 315 blocks.

Additionally, for some distances, all passengers in the boat die instead of the fall damage being negated as usual. A passenger inside of the boat makes this bug less reliable to reproduce.

To reproduce

1. On a flat surface, run /setblock ~ ~48 ~ stone
2. /tp @s ~ ~49 ~
3. Place a boat on the stone block
4. Enter the boat
5. Switch into survival mode
6. Press forward
   → You die and the boat breaks

It is also possible to reproduce this by breaking the block below the boat instead of driving it off.

Notes

• For some heights, no fall damage is dealt.
• For some heights, the boat only breaks when dismounting it.
• For boats with chests, the inside contents are destroyed (MC-249501).

Videos

• Video by Jeremy: https://www.youtube.com/watch?v=hxRrGLiVFqA
• Mathematical analysis by Matt Parker and oliverdunk: https://www.youtube.com/watch?v=ei58gGM9Z8k
• MC-122968

Code analysis

Code analysis by [Mod] Avoma can be found in this comment.