"Netherite effects" do not apply to netherite helmets worn by undead mobs, causing the helmet to "burn" in the daylight

The bug

The "netherite effects" mentioned from 20w06a are not applied to netherite helmets when worn by undead mobs that are exposed in daylight, causing the netherite helmets to eventually break or "burn".

To Reproduce

/summon minecraft:zombie ~ ~ ~ {ArmorItems:[{},{},{},{id:"minecraft:netherite_helmet",components:{"minecraft:damage":406},count:1b}]} 

Code analysis

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