[Bug] Items do not drop from destroyed boats with dispensersPlaceBoatsOnIce

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Description

When using the dispensersPlaceBoatsOnIce rule, the boat spawned from the dispenser does not drop in item form when destroyed.

Steps to reproduce

1. Enable the dispensersPlaceBoatsOnIce rule with /carpet dispensersPlaceBoatsOnIce true
2. Setup a dispenser with a boat in it and ice in front.
3. Power the dispenser to spawn a boat entity.
4. Break the boat entity using either cactus or attacking it survival mode.
5. Observe no boat item is dropped when the boat is destroyed.

Expected Behaviour

A boat item will be dropped when the boat is destroyed (consistent with all other boat entities in the game).

Showcase Video

CarpetExtra.dispensersPlaceBoatsOnIce.Bug.mp4