Breaking an armor stand seems to not consistently become an item when destroyed, but is inconsistent at times. Armor on it is preserved, making it not a critical bug.

Steps to replicate:
1. Place an Armor Stand
2. Attack it with a Fire Aspect sword slowly
3. Watch as it doesn't become an item when destroyed

Notes about the testing, I was using a Netherite Sword with Sharpness V and Fire Aspect II. I can provide a video if needed.