Falling blocks drop as item when falling onto snow layer higher than one block

The bug

When falling blocks (like sand or gravel) fall onto snow layers which are stacked higher than one block, the falling block drops as item instead of replacing the snow layer(s), see also MC-143794.

How to reproduce

1. Stack snow layers higher than one block
2. Let a falling block fall onto it
   → The falling block drops as item instead of replacing (all?) snow layers