Sometimes the boat will break if the player gets out of the boat when the boat is midway falling. The boat will drop 3 wood planks and 2 sticks after breaking. The attachment shows I reproduce this glitch.

This is inconsistent with other cases, for example, if the player does not get out while the boat is falling, the boat will not break after touching the ground. If the boat was pushed down by either a player or a piston, the boat will not break. If the boat is destroyed by cactus or TNT, it will drop its item instead of sticks and planks.

I found that this glitch can be easily reproduced when falling from exactly 4 blocks high, it is possible to reproduce this glitch when falling from a higher place but not all the time.

I also found this Reddit post from 2019 which seems to experience the same glitch: https://www.reddit.com/r/Minecraft/comments/e8xfu7/my_minecraft_boat_broke_into_planks_and_sticks_is/

To Reproduce the glitch:
Ride the boat pass the edge of a 4 blocks high cliff, exit the boat when the boat is falling.