Boats cannot be destroyed instantly via attacking it even with sufficient damage, unlike Java.

When you punch a boat, boats are meant to have about 4 health, or 2 hearts. However, when using tools, even ones that deal more than 4 damage, the boat will not instantly break. In the Java Edition, if you have a tool that deals over 4 damage, the boat breaks in one shot. It takes several more attacks (but still less than just throwing punches at the boat) simply to break a boat, and each time the boat is punched, the tool loses durability. This can result in major loss of durability, while also a waste of the players time as boats in Bedrock require more speed in a sense to be able to be broken, meaning you have to rapidly punch the boat.

 

Steps to recreate:

1: Place a boat down

2: Hit the boat with any tool/weapon that has an attack damage over 4

3: The boat simply will not immediately break, and all "due" durability is applied to said tool used

 

This may or may not be considered parity, but it is also just a major inconvenience that should be fixed to match the convenience of Java.