disused=yes is generally an unpopular tag, but here it seems especially inappropriate. The meaning is essentially "exists but isn't in use, though it could be". The shop is gone for good. Any relevant tags can probably be deleted. Of course, as long as the building stands and could see a new tenant, building=retail is still approrpriate.

Mapping features that are inactive has always been a point of contention and even expert mappers disagree frequently. However, if you want to map historical features in general, you might consider OpenHistoricalMap.