For context, it's possible to 'crack' ammonia into hydrogen and nitrogen & feed that to a PEM fuel cell, but this requires extra equipment, high temperatures, and consumes some of the output energy. Solid oxide fuel cells can also run directly on ammonia, but that's b/c they operate at high temperature [650 C].[1] Solid acid fuel cells can turn ammonia into hydrogen at 250 C -- but this is still extra equipment & consumes energy.[2] Ammonia can also be burned in modified gas turbines, which IMO would be a great way to quickly displace natural gas in peaker plants, to enable higher renewables penetration w/o relying on fossil fuels to take up the slack.
Ammonia is a better hydrogen carrier than liquid or compressed hydrogen because storage is easier due to high energy density. The round-trip energy efficiency could also be higher.[3] It's less flammable, but more toxic. For more, see [4]. It sounds like the real enabling technology would be direct fuel cells and direct electrosynthesis (reverse fuel cells) to get higher efficiency.
[0] https://www.nature.com/articles/s41557-021-00797-w
[1] https://www.ammoniaenergy.org/articles/ammonia-for-fuel-cell...
[2] https://news.northwestern.edu/stories/2020/11/ammonia-to-gre...
[3] https://www.ammoniaenergy.org/articles/round-trip-efficiency...