I think we agree. The cost of installing a lift up a large mountain is incredibly high, and the benefit is relatively low, since the experience will still be so different from hiking up the mountain. I think most people would agree that tradeoff is not worth it.

The people who wrote this letter are arguing that the cost of full remote work is low or even negative, and the benefits are quite high, so the tradeoff is worth it. That's what this discussion is about, how should we balance the tradeoffs.

And yes, I don't know if they were meant to be sarcastic, but all of your questions are worth considering. If you have a deaf coworker that struggles with remote work, you should absolutely consider making changes up to and including in-person work. I can't tell you what tradeoff would be appropriate for your particular team and situation, but of course you should think about it and not just default to the status quo.

I also think many people with disabilities would argue that we as a society have not yet reached "minimum standards of accessibility".