It’s not exactly wrong from a business standpoint. The math just comes out that a business does better when they do all the things they can’t do if they want an accessible website. Dark patterns, especially, are very anti-accessibility.
Laws to mandate accessibility, laws to mandate provable correctness, laws to mandate fairness, and laws to break up the big, for only the big could satisfy all the other laws.
No reference I know of. I'm just struggling to balance on the one hand each field's demand to be taken seriously (and since the public doesn't take them seriously, experts appeal to legislators for validation), and on the other hand the Brandeisian push against Bigness that arises after decades of regulatory capture.
I have no stake in a11y, but I hear the same appeal re software correctness and statistical significance and many other individually reasonable asks, that nevertheless add up to a gridlock of regulations.
It’s why we need laws to mandate accessibility.