The highway=steps wiki page includes a section on Possible tagging mistakes, which highlights the improper use of steps=*. It clarifies that steps is an alternative tag for step_count and should not be used with a yes/no value. To identify all nodes with incorrect steps usage, I have been using this overpass turbo query.
[out:json][timeout:25];
// gather results
way["steps"~"[^0-9]"];
// print results
out geom;
This task has been a helpful way for me to re-engage in OSM mapping, and it also ensures that I maintain my status with OsmAnd’s Free map updates for mappers