Fire is a rather unusual block in that while it can be broken like any other block can, the sound event used when it is broken is not the same as other sound events: the "fire extinguishing" sound only plays when the block is directly targeted and broken, and will never play when broken any other way.
Such other ways include when its supporting block is removed, when directly replaced by a placed fluid source (see also MC-25976, as all other fluid replacements would be expected to play a sound for every other block but do not, and replaced by blocks not making a sound is MC-136703), or replaced by another block via commands (MC-206473).
The expected behaviour would be that the fire extinguishing sound would play in all cases of a fire block being destroyed (with the exception of fire just burning out by itself, and potentially it burning its supporting block), as to be consistent with literally every other block in the game. It should also produce the smoke particles as well.
For a period of time, the wood sound was played in such cases, after which the wool sound was used. From 1.16 onwards, there is now silence.
It is also worth noting that particles using the fire textures would also be produced, specifically when replaced directly with a fluid. These were considered a bug and eventually removed.
Already covered by MC-91091.