Consider operational_status = out_of_order as deprecated?

so it depends on the tagging used to tag the fountain which kind of “not working tag” is sensible. If it is not working it isn’t any kind of amenity=drinking_water but it still remains man_made=drinking_fountain. The former I would retag to disused:amenity=drinking_water

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OK, but I would still add if there was a glimmer of hope that it will get fixed, or not, via something like:
https://wiki.openstreetmap.org/wiki/Talk:Key:operational_status#staff_has_been_notified

There are 2388 operational_status=needs_maintenance, but that just looks like an import that someone dumped in OSM 8 years ago. I’d be surprised if anyone supported it, but there’s no harm in using the tag if there isn’t a better alternative.

expected_to_be_back_in_operation has failed to trouble the scorers yet.