BBF stays true to the vanilla boat's behaviour, which "works as intended" according to Mojang. This is only a hotfix to prevent accidental deaths.
Boat Break Fix is a simple mod that fixes the annoying bug where if you fall from a distance equivalent to 12, 13, 49, 51, 111, 114, 198, 202, 310, or 315 blocks with a boat, it'll break on landing, and you will recieve the equivalent fall damage.
Not to be confused with the Boat Fall mod, which does the opposite of BBF. (Enables fall damage using boats)
This mod just fixes that, while also increasing boat performance as less code is running on each tick, and yes, the mod does work with unlimited world heights.
In case you want to know which specific heights are affected in vanilla, you can use f(n) = (25n^2 ± n)/2 where n is an integer.
A video example of this bug can be seen in this reddit post (Which inspired me to make this mod altogether)
Why did I die?? Boat shoud absorb impact of block : Minecraft (reddit.com)
Hopefully Mojang fixes this in future updates. Meanwhile, this mod was tested working on all 3 main platforms from 1.17 to 1.19.2.