Say we have an aeroplane cruising along at constant height with velocity $v_0$. It dives by height $h$ and levels out, at a new velocity $v_1$, in a gravitational field of strength $g$.
If all the gravitational potential energy is converted into kinetic energy, $$\frac 12 v_1^2 = \frac 12 v_0^2 + gh$$ So $$v_1 = \sqrt{v_0^2+2gh}$$ And the increase in velocity $$\Delta v = \sqrt{v_0^2+2gh} - v_0$$
So if $h$ = 1 m, $g$ = 10 m/s^2 and $v_0$ = 0 m/s, $\Delta v$ = 4.47 m/s. If $v_0$ = 10 m/s, $\Delta v$ = 0.95 m/s.
But who determines what $v_0$ is? If we measure relative to the earth, it might be 10 m/s, but we could equally take a "moving" frame of reference where $v_0$ = 0. The gravitational potential energy change is the same in both cases. The different frames predict different velocity increases, but from a physical standpoint clearly they must be the same.
How can this be so?