I am of the opinion they COULD make very nice pets. There were people who took the most mild tempered foxes they could find and bred them together for temperament. Then took the most gentle tempered of those offspring and did the same.
In 3 generations they were able to produce domesticated pet quality foxes.
There is one raccoon that grew up on my property. This one is a very submissive beta (Not Alpha). From the beginning it was more mild, gentle, and friendly in every way. One warm night in September I left my bedroom deck open. While I was asleep it climbed up the exterior brick wall and over the rail then slipped inside my bedroom.
I woke up to feel a warm weight on my legs.
This raccoon was so gentle I didn't worry. I just decided to go back to sleep. He slept on our bed all night.
This one is so gentle I think it would be a good candidate for breeding a domesticated raccoon line if anyone was to do that.