When you waterlog a campfire to extinguish it, the extinguishing sound plays as expected. However, if you place a campfire in water causing it to instantly extinguish, you do not hear the extinguishing sound. This applies to both regular and soul campfires. It's likely related to MC-160726.
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— When placed in water, the campfire defaults to it's unlit state.
That's the way it's coded. The unlit placement is due to the presence of water, thus I anticipate the extinguishing sound to play. The technical explanation for why it doesn't likely mirrors that of MC-160726, which also relates to a sound issue.
The extinguishing sound does not play, because the campfire is not extinguished. When placed in water, the campfire defaults to it's unlit state. Using /tick makes this more apparent:
[media]This issue is arguably invalid, or possibly intentional behavior.