Does anyone know which movie this is?

This shouldn't be a movie. The film required by the film is absolutely high definition and high quality. This photo is underwater photography, which is very popular in recent years. As long as you look up "underwater photography" on Baidu, there will be many. As you said, some movie materials also come from here, such as breakup guru.

There are some pictures of underwater photography:

The last one is in the swimming pool.