[Tagging] wheelchair = hiking

[Andreas Lattmann]

>IMO wheelchair=yes means accessible for most basic wheelchairs.

For the paths that are accessible with normal wheelchairs, I have no doubt: I would tag them with wheelchair = yes, it is on the paths that need special wheelchairs (4x4, with the help of people etc.) that I don't know how to tag them.
This is why I was evaluating a new tag to describe these new paths.