According to the 25w07a changelog:
Item entity
When on ground, model size is now taken into account when determining hovering motion
That means that models should never clip into the block below, no matter what size they are
However, some items such as shields or dragon heads can still clip into the block below.
How to reproduce:
Get a shield.
Throw the shield to the ground.
Notice if the shield model clips into the ground.
Alternatively, repeat the previous steps with a dragon head.
Expected result:
The shield would hover on the ground without clipping into the block below.
Observed result:
The shield clips into the ground.
I wasn’t sure if it was better to separate the two cases into two reports, because this might as well happen with other items I didn’t test. Also wasn’t sure whether to include this in MC-280275, since this only affects single items, not item stacks / clusters.