Does a horseshoe cross section of a road tunnel have any advantages over a semi circular cross section?

it is not a matter of material quantity to dig ....the reason is a best strenght to forces to be counteracted thanks to its shape....

With either an inverted U or horseshoe shape the tunnel would have more effective width for tall trucks. They could get closer to the walls than they could with a semicircular cross section.

I did not thumbs down the other answers.

If the "horseshoe" shape of the curved portion (the arch) approaches either a catenary or a parabolic or elliptical shape it will be theoretically stronger than a semi-circular arch.

You can Google "strongest arch" and find a few sites on the topic.

It requires the removal of less material and therefore should be faster and cheaper to build.