At the risk of being repetitive, here we have the real issue before us, once again.
A few pundits [useit.com] are making a lot of noise about accessibility, and presenting some fairly unattractive [useit.com] (IMO) solutions as "The One True Way™."
Just like the table wars [webmasterworld.com], extreme camps are being established, and the rhetoric has gone feral.
Reality has been left beaten and bloody behind a dumpster in a bad neighborhood.
The reality of the situation is that there are actually very few sites that are required to strictly follow accessibility guidelines. They are guidelines, NOT laws. As WPTS (Web Pages That Suck) shows, there are millions of sites out there that not only break accessibility guidelines, but also cross boundaries of taste and usability.
The final arbiter is always our users. It was mentioned here earlier, in a very sensible post, that we craft our site to meet our intended audience. If our audience is composed of an unusually high number of disabled persons (like the ones I make), then we follow more stringent guidelines. If, for example, it is a movie site, then they can be pretty sure that they won't be getting too many blind visitors, and they want to immerse their visitors in the "experience," so they use a lot of Flash, ActiveX and QuickTime.
In many cases, we can develop habits that increase the basic accessibility of our sites with almost no cost. I have done this in my own work. I certainly don't expect others to do so. I simply state it here to be an example. It can get pretty tiresome to be accused of being a pundit without being paid like a pundit.
As I have stated before [webmasterworld.com], the single biggest thing that a site can do to support accessibility is to extend support for older browsers. With all the noise about AJAX and whatnot, this simple message gets drowned out. It is a practical message, and surprisingly easy to accomplish. AJAX can run all the way down to IE5 (Which was where it was introduced).
Many accessibility techniques can also translate to basic usability and site efficiency techniques.
For example, if you code strict XHTML, then that allows DOM and XML tools more efficiency when hitting your site. I'm pretty sure that many crawlers and aggregators are using these tools, not just blind readers.
Accessibility and usability become marketing points. If you are a site designer, and you can tell a customer that you can give them a site that can be used by even 5% more people, or allow 75% of the audience to hit the "money shot" withing ten seconds, then you have a SERIOUS tool.
If you don't want to, then there are no laws stopping you from doing whatever you like, no matter what Jakob says.