Well the information about wheelchair accessibility can be described differently from saying it is broken. Not every curb is a lowered curb with tactile paving and practically speaking we can expect a moderately raised curb in a state of good repair to be passable by wheelchair. There is a tag that is useful for features which are still usable but not ideal, wheelchair=limited, that I use sometimes Key:wheelchair - OpenStreetMap Wiki

I don’t map broken curbs specifically much but I think there are good reasons to add them if you have a use for that information. If you wanted to plan routes that applied a penalty to broken curbs, you could do that, or do an evaluation of which areas are more behind on curb repair. The quality of the surface/state of decay is something you can rate using the smoothness key (see Key:smoothness - OpenStreetMap Wiki), I would say that is different from saying that it is broken. A curb cut like this is supposed to make the pedestrian experience smoother, and in this case you can clearly see that it is deteriorated to a degree that it makes crossing there worse rather than better, so it would be accurate to just say that it is broken.

This is the study I was referring to in my city - it resulted in a big lawsuit that is ongoing: https://transportation.baltimorecity.gov/sites/default/files/BC%20ADA%20Self%20Assessment%20Draft%20for%20Public%20Comment-Part%201_1.pdf

Article about the resultant lawsuit: In Baltimore, disability advocates are suing over sidewalk conditions – Greater Greater Washington

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