I just found out that cats and ocelots don´t destroy farmland when falling onto it from a tall height. It also wouldn´t really make sense to say it´s because they don´t take fall damage, because iron golems destroy farmland. I didn´t test it in other versions, but I think it also appears in earlier versions.

HOW TO RECREATE:

go into creative and fly above farmland; summon a cat or an ocelot using /summon cat or /summon ocelot

EXPECTED:

the cats and ocelots destroy the farmland like any other entity would

REALITY:

the cats and ocelots did nothing to the farmland blocks