hoserab
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Uh-oh… Changeset: 157775696 | OpenStreetMap

I for one like mapping them separately—likewise I map sidewalks separately—because of the aforementioned comparative ease in tagging them instead of adding a myriad tags to the highway. To do them “properly” also often means splitting the highway way into preposterously small segments, especially when factoring for other reasons why highways are split into small segments: for lanes, lanes:forward/backward, turn:lanes, turn restrictions, speed limits, surface, etc., etc.
And don’t even get me started about parking…