And my opinion on this is: No, in such a case it should still be tactile_paving=no (or incorrect, partial,…) . Because:

While tactile paving at the top of the stairs may be more important for safety, tactile paving not only exists for safety but also for orientation. Thus, tactile paving at the bottom of the steps is also important, for discovery. E.g. when steps branch off orthogonally from a footway, one would expect kind of a T-shaped tactile paving so that the blind may know when to turn.

Also, it has been documented that way since 13 years, so it would not be good to deviate from this now unless it wouldn’t make sense. But it does make sense.

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