Who sends PWS Failure Indication in F1AP?

The gNB-DU sends it to the gNB-CU over F1-C.

Is the failed-cell list mandatory?

No. The list is optional, although NR CGI and Number of Broadcasts are mandatory inside each supplied item.

Can the broadcast counter be used to calculate warning delivery?

No. Number of Broadcasts is unused and ignored in this Release 18 message.

Does it require a dedicated failure response?

No. It is a Class 2 notification with no dedicated response message.