When entering a boat while in-flight with an Elytra, the player's POV shifts to the block the boat is currently on, leading to suffocation in case of non-transparent blocks. If the player exits the boat while it's on a non-transparent block, the player becomes stuck in the block, forcing the player to reload the world. If the player re-enters the boat from their position when stuck in a block, the player will be able to use the boat on land again with a normal POV, however, they will be taking constant damage until they exit the boat.