A shop is not only selling goods, but according to the wiki also services. E.g. shop=hairdresser, car_repair, beauty (you can't carry out beauty in a bag) etc.
But we also have to consider that this was the description, before office= existed and how it was used due to lack of alternatives.
It's the same with emergency related Tags that have a amenity= key and would fit much better into emergency= these days.
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