In the Bedrock Edition preview, you can interact with Allays when he is in the boat or minecarts and give him blocks and items and he returns them, but not in Java.
(I have attached the video below)
In Bedrock fixed this as a bug in the latest changelog, but I think it's parity for in Java.
Steps to Reproduce:
1. Put Allay in a boat or minecarts
2. Give him a block in his hands
3. Drop the blocks when he's in the boat or minecarts
P.S: I recently discovered that Allay doesn't interact with the player while in the minecart. Since this was fixed on the bedrock with one bug in the interaction of the Allay in the boat and minecart, I decided to update this ticket. And I also attached a video from Java version 1.19.2 and Bedrock 1.19.30
(If necessary, I will create a new one)