I have only tested 1.18.1 for this but it might be a thing in older versions too.
When viewing invisible entities in spectator mob lets you see through water, ice, chests, skulker boxes, and other mobs.
Video showing it: https://youtu.be/J0DjgQkQYzk
- duplicates
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MC-165958 Clouds, transparent blocks, and other semi-transparent textures do not render behind semi-transparent entities
- Resolved