A Wither that kills a living entity should place a Wither Rose, but due to the logic (that places a Wither Rose if mob griefing is turned on), either the block the rose is placed on gets broken, or the Wither's blast immediately destroys the newly placed rose.
MC-178077
Wither does not place Wither Roses when it kills a living entity
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After a bit of testing, I managed to get some roses remaining on blocks. So yes, the block the roses are on are broken resulting in the rose dropping.
This can be closed.