When you are above the water (you don't have the blue water overlay) and you break blocks that are under the water, no breaking particles will appear. Worked fine in 1.18.x

What I expected to happen was...:

Block breaking particles should appear when blocks are broken

What actually happened was...:
They do not appear

Steps to Reproduce:
1. Stand above water (or have your lower body part in water)
2. Break any block that is under the water
3. ???
4. Profit