Can we interpret it like this:

oneway=yes has the default meaning “vehicle:backward=no, foot:backward=yes”. In effect it’s a more user-friendly short cut to represent the latter. (Incidentally I’m still not sure if horse defaults to the same as vehicles).

oneway:foot=yes is similarly a short cut for “foot:backward=no”, for use either when the default oneway=yes meaning does not apply, or when it might be unclear. The equivalents for moped, bicycle, horse etc. have a fully consistent interpretation.

This avoids having to explain to mappers why foot oneway has a completely different format to all other forms of transport: it is not contradicting anything, it is just expressing a difference to the default meaning. Just as adding bicycle=yes to a footway doesn’t contradict the footway tag, it just specifies a non default access.

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