When a sponge destroys water, it makes a sound for each water block destroyed. This does not apply to explosions, which don't make a sound for each block directly destroyed in the explosion. (If the explosion is big enough, the water will blow up but will not make a sound, further showing this behavior as potentially unintentional.)
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Hi there!
I can confirm in release 1.16.1 (didn't test in 20w30a).
Can confirm in 21w03a.
Can confirm in 21w07a.
Seems fixed as of 1.20
Relates to MC-91091