For some reason fire makes the wool breaking sound whenever it goes out, either by breaking the block it's burning on, a bucket of water is placed directly on it, or by it burning through the block it's on if the block is flammable.
If it goes out by the player punching it, it just makes the hissing sound, and if it goes out by just dying on its own or being quenched by running water it makes no sound.
Thank you for your report!
We're actually already tracking this issue in MC-91091, so I resolved and linked this ticket as a duplicate.
If you would like to add a vote and any extra information to the main ticket it would be appreciated.
If you haven't already, you might like to make use of the search feature in the future to see if the issue has already been reported.
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