No.

The defending team can only move forward at the heel. The attacking team must remain in control of the football throughout the tackle and play the ball action.

The exception being that an attacking player may step into touch to regain his feet at the play the ball, as long as the play the ball is actually taken in the field of play.

Who are you addressing here?

Calm down, no-one in particular, just the average fan who holds an opinionated voice about the rules without ever reading them, and/or their interpretation without ever trying to apply them.

I am calm, don't worry. I've taken the Match Officials course so I'm alright!

But that's not what the law says, it makes no distinction between deliberate and accidental and a referee cannot determine intent.

Because a deliberate drop would have to be played immediately (backwards) by the foot. A player accidentally dropping the ball will not have time or presence of mind to do this so it invariably won't be a correct PTB anyway.