When landing with the elytra, the player's entity or collision is displaced depending on the direction of travel, it is corrected when the player activates the elytra again in the place where he/she is.

Steps to create the error:
1.- place a command /execute as @a at @s run particle minecraft:balloon_gas_particle ~ ~ ~ to place the player's central position when looking down.
2.- put on the elytras
3.- place yourself in a high place
4.- glide in any direction
5.- look down to see the unbalanced particle
6.- if it did not work try again