See here :
https://en.wikipedia.org/wiki/Busy_beaver
for more details about the maximum-shifts-function
It is said that about $40$ machines with $5$ states have unknown status (it is not known whether they eventually halt or not).
I am pretty sure, that those machines have been simulated and ran for a long time.
Is there any reference giving at least an approximate value, how many steps the machines make at least ?
In other words :
If $S(5)>47,176,870\ $ holds, what is a lower bound for $S(5)$ ?
I believe you are referring to Georgiev's analysis of 5-state Turing machines; he wrote a program that was able to resolve the halting behavior of all but 164 5-state Turing machines, and he then reduced that number down to 42 with individual analysis.
User Ikosarakt1 of the Googology Wiki ran each of those 42 machines for 10 billion steps, and none of them halted, so we could presumably conclude that either S(5) = 47,176,870 or it is more than 10 billion. (See here.)
A couple of caveats: According to Daniel Briggs, Georgiev mislabelled one of the 164 machines and there should actually be 43 unresolved machines. So we would need to evaluate the 43rd machine for 10 billion steps to make the previous claim. Also, it appears that Georgiev's work has not been verified, so perhaps we should take the claim that all but 42/43 5-state Turing machines have been resolved with a grain of salt until independent verification occurs.