It's best not to guess. The main vulnerabilities of helicopters to collisions are pretty well know - windshields and rotors. Non-military helicopter windshields will fail in a head on collision, and windshield/drone debris hitting the flight crew in the face on a low-level run over a fire is obviously a very bad scenario.Some of the drone stuff - it's political (drones are so evil, if one is in the air, everything else must land) - for instance, a chopper is going to come out on top of any random drone/chopper collision 99.999% of the time (just guessing here).
Not sure what you mean by "not guessing" here. There have been many cases of bird collisions penetrating helicopter windshields, and at least one reported drone collision doing the same. The downward deflection during the very short time under the props in forward flight is not sufficient to avoid the collision.The rotors alone on a chopper - will blow any drone to kingdom come (not guessing). Likely same with airplanes (guessing again).
If you mean that direct collision with the main rotor will destroy the drone then yes - but it will also damage the rotor as demonstrate by the Phantom / Black Hawk collision in New York. And that was a military aircraft with a much more robust rotor than the typical composite rotor on a GA helicopter.
The flight crews, incident management teams and the FAA disagree with your common sense.This post will incite some - but common sense demands it.
I'm not saying that we should be allowed to fly drones over fires - we shouldn't, and that is good law - but I am saying that if some jerk is flying a drone over the fire/whatever - that operations should continue while the cops find the pilot, take the drone down, and jail the pilot pending trial. IMHO.