Lava do not destroy any tracks. The changelog states that water doesnt do that anymore but lava inherited the same properties.
It doesnt matter what rail is placed. All are affected.
Edit [1]: Removed Attatchments without relevance for the ticket
[1] 09.06.2021 18:39 (ECT, MEZ+1)
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Can confirm in 1.17.1 Pre-release 2. This is because waterloggable blocks can't be destroyed by lava.
Duplicate of MC-204936

Not really, this is about lava, not water.