Leads are dropped when a leashed boat is destroyed or a lead snaps when the `entity_drops` game rule is set to false

The Bug:

Leads are dropped when a leashed boat is destroyed or a lead snaps when the entity_drops game rule is set to false.

Since MC-75494 was fixed, a leashed mob that dies doesn't drop its lead while the entity_drops game rule is false. However, destroying a leashed boat and a lead snapping because the mob was pulled too far away still drop the lead.

Steps to Reproduce:

1. Set the entity_drops game rule to false by using the command provided below.

   /gamerule entity_drops false

2. Place down a boat, attach a lead to it, and tie the lead to a fence.

3. Switch to survival mode and break the boat.

4. Observe if a lead drops.

Observed Behavior:

Breaking a leashed boat while entity_drops is false drops a lead, even though the boat itself doesn't drop.

Expected Behavior:

Breaking a leashed boat would not drop a lead, like when a leashed mob dies.