In Java Edition Snapshot 22w13a, Minecart with Hopper, TNT, Chest and Boat with Chest now able to drop the item itself. But this is not a case in Bedrock, this feature is missing since 1.18.30.28/29. This is a parity issue.

Steps to Reproduce:

1. Make Minecart with Chest or Boat with Chest.
2. Place it down.
3. Hit the Boat with Chest or Minecart with Chest until it breaks.

Expected Results:
It drops the item itself.

Observed Results:
It drops chest and minecart or boat separately.