The minecraft:damage_item entity effect may break an Elytra

The minecraft:damage_item entity effect may break an Elytra.

Steps to reproduce:

1. Enter a world with the attached data pack
2. Enchant an Elytra with the bug:damage_elytra enchantment

   /enchant @s bug:damage_elytra
   

1. Equip the Elytra
2. Wait for the durability to reach 0
3. Notice how the item stack breaks, even though it shouldn't

Related to MC-271678.