Minecraft 24w12a added a new item component food which allows you to eat any item as if it was food. However if you try to eat a boat with food item component nothing will happen.

Steps to reproduce:

1. Run the following command:

   /give @s minecraft:jungle_boat[food={nutrition:4,saturation_modifier:0.1}]

1. Hold right click while looking at air: boat cannot be eaten
2. Repeat the same steps above but replace jungle_boat with any other item
3. Any other item can be eaten