Ahh, I see. It looks like you are using front view, while the plugin was designed for side view. I'll see if thats the case for me as well and will make adjustments.
Viewing post in Breathing Plugin RPGMAKER MZ comments
Alright I updated the main plugin and also added a plugin version compat with both frontal and side view that requires no note tags. Went a step further and added a <Floating> tag for you in the "withnotes" version to give your air based enemies a little something extra. Let me know if either fixed your issue.