I drove a boat into lava. The boat gets destroyed and dropped itself. But know I can place it with no limit. The boat stays in my inventory. When I destroy a placed boat the same happens. I place it but the boat stays in my inventory. And when sitting in the boat, it is invisible in the inventory.
https://drive.google.com/file/d/1QFFDgyyTbimOy7wX5qSfEGCOut9WNj33/view?usp=drivesdk
If you open this link you will see a short video that shows the bug.