Despite being able to burn, boats and armor stands do not play fire extinguished sound when the fire is extinguished with water.

1) Summon a boat

2) Get a fire charge

3) Very quickly place and remove the fire under the boat - it needs to be done VERY quickly to set the boat on fire while not instantly killing it.

4) If the boat is still on fire and the fire was removed, try to submerge it in water.

5) Notice how the fire goes away but the sound does not play.