Relates to MC-256421, discovered while testing/relates to MC-210461.
If you get the levitation effect the moment before you hit the ground when falling, you get footstep sounds
Steps to reproduce
Place a command block with the command
/effect give @p levitation 6Place a pressure plate above that
Switch to survival mode
Step on the pressure plate and be sure to land on it
Reproduction steps copied from MC-210461.
Can confirm in 1.20.4. Turning on subtitles makes this issue more obvious: