When I was breaking mangrove roots that were waterlogged, the moss on top of them wouldn't break too.
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That is because carpets and moss carpets can be placed above ANY block except air, even on water and floating water
Following the above comment, this may qualify as a duplicate of MC-17833, although I'm not sure if this should be kept separate or be resolved as a dupliccate.

Seems like it should be closed as a duplicate, since what's happening is the supporting block goes from being a waterlogged root block to a water block, which never violates that a carpet can be placed on anything.