Allays do not respond to note blocks when the feature "Less Restrictive Note Blocks" is turned ON. They work as normal when it is turned OFF.

1. Turn on the "Less Restrictive Note Blocks" feature.
2. Go in-game, place a note block and acquire an Allay.
3. Activate the note block. Notice that it doesn't show a wave particle going to the Allay and nor does the Allay drop items at the note block.
4. Turn off the feature, try activating the note block again and watch as it responds properly.

https://gist.github.com/Tlp300/32a05eb3aa88fbc4171b60c87db1ddb6