So sorry that I made a silly mistake in expression previously.

After staying underwater for some time, zombies spawned with armor and hand-held items (either naturally or manually) are supposed to throw them all away (in the direction they are facing) when turing into drowned.
But it happens even if Entities Drop Loot toggle is off.

Steps to reproduce:

1. Turn off Entities Drop Loot.
2. Find or manually spawn a zombie with gears, and push it into the water.
3. Wait for it to throw its gears away.