If you have an uphill/downhill rail between blocks on two different vertical levels, and you destroy the upper block (that the upper end is attached to), both the rail and the block you were mining drop (assuming you can obtain the block you were mining with the tool/item you used). I find this odd as the rail is still resting on the bottom block which was not destroyed, and I believe it should go back to a flat configuration as opposed to dropping as an item.
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What would be the purpose of this?

Technical consistency, i suppose. Slanted rails are placed on two equipotent supporting blocks and one (the upper in this case) of them gets destroyed - thus the rail gets destroyed too.
As for me, I think the whole slanted rail thing is inconsistent because a rail should not be 1 block long and √2 block long at the same time at all and slanted rails should have some kind of mid-block support (in the real world such slanted rail would just bend and crack under a minecart without some decent support).

I just think it would be nice to have the slanted rail turn into a flat rail, that way you don't have to replace the rail on the ground.
Reopened since MC-148474 has been fixed

Confirmed in 20w16a

Affects 1.16 Release Candidate 1
Can confirm in 20w48a.
Can confirm in 21w03a.
Can confirm in 21w05a.
Can confirm in 21w05b.
Can confirm in 21w07a.
It does happen in 13w05a and it seems to be intentional.