Updated description by EVGENSYPERPRO:
Summary:
Minecarts float slightly over the rails (3 pixels instead of 2). Since the rails are 1 pixel high, the minecart should be placed 2px from the block that the rails are placed on, since if the minecart is placed 1px (just after the rail texture) there will most likely be z-fighting. It will also match the Java version.

Steps to reproduce:

1. Place the rails.
2. Place the minecart on the rails.
3. See how many pixels from the block containing the rail to minecart.

Observed results:
From the block containing the rail to the minecart - 3 pixels.

Expected results:
From the block containing the rail to the minecart - 2 pixels.

Screenshots:
Bedrock

Java

Original description:
If you look closely under it, it is slightly off the rail.