There are a mandated number of unassigned, non-employee dedicated handicapped parking spaces per overall building size/parking spaces. And that in some cases, there are far too many for the building/business's use case.
An example? A shopping mall needs lots of handicapped parking spaces. Yet an office will assign close spots to employees with special needs, as the generic spots aren't for-use by employees. Thus there can be an excess of generic handicapped spots.
There are only so many spots available close to the building, and Jobs would obviously take one. So by using one of the many never-to-be-used generic handicapped parking spaces, Jobs was saving a high value parking space with prime location. And also allowing others to have use of a close to door space, all without depriving any handicapped person of a place to park.
It was a social hack, one he may have been quite proud of.
Clearly the handicapped are taking too many resources and we need the billionaires to have some.