I’d say it’s very much not besides the point. Like I wrote above, the boom is at the same time a physical barrier and represents a legal restriction. I.e. the law says you can’t pass the boom (unless it’s an emergency). So access=no
on the connecting road is perfectly fine.

The highway should be tagged as
vehicle:practical=no
since there’s a physical barrier making it impassable with a car. Also in case of emergency it will nicely represent that a pedestrian could jump over it, even though it’s not permitted by law in most situations.
That particular boom that I linked to is on a motorway. Walking on motorways is against the law. So access=no
in OSM. Doesn’t matter what I can physically do. I could scale most chain-link fences and climb over walls with a ladder. Of course anyone can break the law. So all legal restrictions are vacuously and tautologically only “practical” in that sense. I should say, that although this discussion is somewhat off-topic to the OP, this point is precisely why I think a value like =practical
on the access=
-key is a fundamentally bad idea. As established, emergency vehicles are allowed to ignore legal restrictions and drive anywhere they can (like cut through grass areas between roads). We don’t tag either of those facts.

My question is what tag should I use to signify that in case of emergency an emergency vehicle will try to break through the barrier whereas they couldn’t do the same to a
barrier=wall
.
Is this really something worth tagging? Sure, I’ve once seen a picture of a police car that drove through a hedge. Wouldn’t the material=
tag on a barrier=
indicate which barriers are easy to demolish with a car? As for specifically emergency-retractable barriers (like the boom I linked to), why wouldn’t access=emergency
suffice?