I'm in favor of two nodes/elements, one for gas and one for the shop. The main reason is that while designign complicated tagging seems to be what people do, tagging designs should be done from the point of view of those writing code to consume the database and do something useful. Two nodes (or a node and an area, whatever) can be found trivially by code that can search for gas, or for convenience stores, and they don't have to understand the new rules.
The address should be on the building. If a POI doesn't have an address, that's totally fine - navigating to an OSM POI can be done without regard to addressing, because it has coordinates. The POI address notion is from garmin and others where the db contains a list of point POIs, and that's it. So, it may make sense to have some sort of relation to denote that a POI is in a building with an address. Or perhaps to have have it be imclicit, if one really needs an address. Typically, I'd expect the convenience shop might have a different phone. Maybe not. In the US, there are gas stations with both a convenience shop (often the same business with the same cashier) and a donut/coffee shop that is a separate business, with a separate sign, license, phone, and hours. So even if the convenience shop and gas are the same business, it's far easier for data consumers to have two POI items.
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