Tested in both MP and SP worlds. pure vanilla no mods Mob griefing rules were enabled.
I made a carrot farm with a composter planted two rows of carrots there are at least 6 empty rows in a 5x5 grid, Farmers will not harvest the carrots,, nor replant them,  this issue is occurring in both naturally spawning villagers and ones spawning from eggs. 
I tested this with a dozen different villagers and had about a 20-30% failure rate 

note: this does not seem to affect villagers generated BEFORE the 1.18.1 update.