So at first I thought it was just that I had lost my items but it has happened twice now. I died from using my elytra and hitting the ground too hard. When I went to gather my items I found everything both times but the boots were gone. I looked everywhere for them and at first I thought they went into lava but netherite doesn't burn. The second time they were just gone. I don't have a pic because it would just be me without boots but please look into this. It was also in the last snapshot.