The most ideal would be that most all the desirable things (work from home, quiet office, standing desk, good chair, flexible hours, etc.) would be offered to everyone, and then there's no special accommodation needed in most cases -- because everyone has those options to use at their discretion. It would also be more considerate of those who need something rather than prefer it -- don't make them ask, don't make them have to talk about something they might not want to talk about, don't single them out.
I'm lucky to not need any special accommodation now, but I'd value an environment that gave me those options, and I'd appreciate how respectful and supportive that is of everyone.
In any case, I'm glad that at least people who know they need special accommodation can often get it, thanks to laws. I just wish they and others usually didn't have to even mention it.
But for the hypothetical, in an HN discussion, of when it's truly not possible to offer the thing to everyone... you can't answer because maybe(?) there's some other variables involved, and/or there's an emotional component?
For example, maybe there's some additional pertinent variables besides the hypothetical as I framed it, and you suspect there are some situations in which you could logically acknowledge that the organization has no other legal option, but you would still emotionally resent the organization/situation/environment, and leave because of that?