The fix of MC-269388 was meant to remove the synergy of elytra flight with maces, however the momentum of elytra flight is still carried into smash attack damage. This completely cancels the attempted fix of MC-269388 (see attached video).

Please note that this is not a duplicate of MC-270393, that report is specifically about being able to do smash attacks by unequipping the elytra, while this report is specifically about how descending in elytra flight converts into blocks fallen for smash attack damage.