Entity Culling would automatically be disabled when F3 + A is being used. This mod unfortunately makes F3 + A useless because it hides entities and this is usually used to find players and mobs underground. Thanks!

No. F3+a is to regenerate the chunk mesh. Being able to see entities behind walls is a bug and exploit that you can get banned for on servers(since it's functionally like xray). Not adding in workarounds for this.

You can't compare this to X-ray because one is built into vanilla and one isn't.

Xray texture packs also are built into vanilla. Still is an exploit/bug and therefore won't get "fixed".

X-ray texture packs are not default, you still need to download them yourself. F3+A is fully built-in. If this was truly a critical issue, Mojang would have fixed it already.

This is still an exploit that can get you banned from servers, not a feature. Relevant xkcd https://xkcd.com/1172/