In reply to Ron.

If you offer a theme in the Theme Directory that is not accessible, that choice is taken away from the site owner. Your stance assumes every site owner knows how to vet a theme for accessibility. Our job as theme developers is to build solutions that "just work". Putting the onus on WordPress users to be accessibility experts goes against the very premise of what WordPress is supposed to be: An application that democratizes publishing on the web. A site powered by an inaccessible theme is a site that restricts access to only certain users.