The Bug:

Boats and armor stands are not destroyed by falling anvils.

Please note that marker armor stands aren't supposed to be destroyed with falling anvils as stated in this comment by [Mojang] Brandon Pearce.

Steps to Reproduce:

• Build the setup as shown in the attachment below. setup.png
• Place an anvil on the diamond blocks above the armor stand and boat, so that they would fall onto them.
• As the anvils lands, take note as to whether or not the armor stand or boat was destroyed from the falling anvil.

Observed Behavior:

Boats and armor stands are not destroyed by falling anvils. If you drop an anvil on a minecart, it breaks.

If you drop an anvil on a boat/armor stand, the anvil does not break it,

They all should act in the same way. It's weird how wooden objects are immune to anvil drops, when metal minecarts aren't.

Expected Behavior:

Boats and armor stands would be destroyed by falling anvils.