AFAIK raccoons are already manageable pets up until they hit puberty. Then they get batshit crazy and feral, and it’s best to let them go, so all in all it’s not worth it. However, while I’m not sure it’s a perfect analogy, but there was a domestication experiment spanning over several decades with foxes, and it’s still ongoing. Those particular foxes are somewhat more domesticated, but still utterly loud, kept in kennels, they still piss everywhere, etc. - and raccoons aren’t even halfway there.