I am not sure if this has already been brought up, but since I could not spot a thread about it I am posting one here. There are several Job System resources [mostly Subterranean Gatherer] in the UD on B-side which are inaccessible. You can highlight and click on them but the character cannot access them to try to harvest. Most of them seem to be in the Thraan'Dariv Mushroom Island and seem to be in the invisible wall-like aura of the large mushroom trees. There are several and I will try to list them here as I find them:
Tunnel Morels in the Stalactite District behind the Svirfneblin weaver in the corner by the fence. Under a mushroom tree.
Velvet Caps in the cave under Thraan'Dariv temple area. Hit and miss, mostly miss to get the angle right.
Tunnel Morels on Mushroom Island, lower area. They're actually mostly -in- a mushroom tree.
Deep Truffles on Mushroom Island. One is hit and miss when clicking on it, the other, closer to the Velvet Caps, is a lost cause for my medium sized character to access.
Velvet Caps on Mushroom Island. Under two mushroom trees, get stuck on graphics trying to access it.
Mustard Moss on Mushroom Island. Have muscle through the aura of two mushroom trees, difficult, but can work if patient.
Penelope by the entrance to the Great Stairs in L'Obsul Lower, by the spiders. Could not seem to harvest from it at all.
Horsetail Mushroom by Redcaps on Mushroom Island.
Redcaps on Mushroom Island. One works fine, the other, closer to the western edge of the island, inaccessible.