With an open diff if one wheel can spin one direction and the other wheel is free to spin the opposite direction the input shaft can potentially remain stationary.
If either wheel has resistance then the Input shaft has to turn as well (if one wheel is held stationary the input shaft and other wheel will spin at the diff ratio).
Sooo... when the handbrake locks the input shaft it will therefore only be effective when the wheels aren't hangin in mid air.
Nothing is mechanicaly disconnected... what is 'disconnected' is the wheels from the ground... 'connect' one wheel to the ground or lock the diff so it can't 'differentiate' any longer and then the brake works as advertised
https://www.google.com.au/imgres?img...GOAjIQ9QEIKzAA
In the image if you turn one light blue shaft, the two orange gears rotate in opposite directions to each other and turn the other light blue shaft the opposite way.
The Crown Wheel the orange gears are attached too doesn't need to move and therefore the dark blue shaft (Input Shaft) doesn't move at all