Activating the elytra just before landing on the ground while holding the space bar can sometimes ignore large amounts of fall damage.
You can hear the landing on block sound play, but no damage is inflicted and the 'crunch' fall damage noise does not play.

Steps to Reproduce:

1. Equip an elytra
2. Get high enough to take fall damage from falling (example; using a Riptide trident to launch the player upwards).
3. While falling, have a vertical viewing angle of <= 38.7
4. Right before you hit the ground, hold space to activate the elytra

Video:

2024-11-15 23-03-51.mkv.mp4