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So, I've been about Legion Breacher Siege Squads and they're pretty amazing. I was wondering if any Chapters still utilize these types of Space Marines today or are they considered null and void?

Closest iteration you would find are siege assault tactical squads. They use siege mantlets, which are basically the same. You can find them in the forge world siege assault vanguard list.

This bugs me too. You would think that more marines would be handing these out for units that would hold fortifications or some other camping unit. It would be awesome (and make more money over all)

Didn't the Astral Claws made heavy usage of Breacher-like units, during the Badab War?

They still have the equipment: Void Hardened Armour, Boarding Shields, Las-Cutters and Graviton Guns are all general Strategems available to any squad in any army using the Zone Mortalis rules from Imperial Armour 9.

But it will be issued to Tactical/Assault/Veteran squads on an as-needed basis, whereas Legion Breacher Squads appear to have been an additional permanently standing squad type.

Yeah, I don't think modern 40k Chapters have the manpower to maintain standing breacher units, so the equipment only gets issued when really needed.

I would assume a tactical squad takes up the role of a breacher team whenever they need to. Probably not uncommon for a tactical squad to remain highly flexible and change their tactics when the mission calls for it.

Tacticals can take up Breacher configuration as shown by the Siege list in IA:10. However for Boarding Actions, Terminators are now the normal as they have teleporter and better armour and weaponry, for Zone Mortalis such as Space Hulks Terminators are again the preferred us, and for actual siege, Centurion Warsuits and Ironclad Dreadnoughts are the norm, along with Vindicators for bombardment (as they were apparently developed during the closing stages of the Heresy according the 5th Ed Marine dex)