The OSMF doesn’t address tagging; it’s the community which will need to form an opinion on this. Do bear in mind that many mappers find the mapping of features which no longer exist out of scope. From what I’ve seen such historical data is often removed by subsequent mappers as well. Not out of malice, but because they are simply mapping what is there, removing outdated entities as they go (just as you would remove a building=* if it was torn down, and any highway=* if it is removed).
If you want such historical data to remain, use OpenHistoricalMap.
In any case, in lieu of a definitive community stance, you should use at least use railway=razed instead of railway=abandoned for lines like this one. railway=abandoned absolutely requires visible traces of the line to be present. razed is the next step where nothing remains. OpenRailwayMap renders both.