Taxis - great, but add in 'can walk but it hurts, can walk but can't stand around for undetermined time for bus to arrive, can walk but noise is distressing, can walk but can't see or understand the bus number, can walk but won't be able to get off the bus if it's crowded, can walk but can only manage if there is a guaranteed seat, can walk but is tired, can walk but will be too shattered to do anything by the time of coming back'
Private physio, etc - great. Also useful for things like bandages, supports and something to make the session better/possible, such as a swimming costume, towel, nice hair products and a comfortable pack to carry it in.
Footwear - not just specialist, it's highly likely that footwear will be intrinsically more expensive, as you can't get a cheap pair from Shoezone if you need to have wide fitting, enough space for orthotics, non slip soles, cushioning or built in arch support. Even trainers need to be higher cost due to the need to not be crappy fashion ones. And cheap synthetic socks aren't always suitable, either. Add in clothing - they could go through more, need comfortable fabrics, easy clean, maybe specialist sportswear, compression leggings, gentle grip socks, seamless socks, footwear that can be taken off without bending down.
Transport to hospital appointments - fine, see the first point.
Adapted equipment - that should include things like a decent mattress, memory foam topper, acceptable (and indestructible/easily cleaned/ inbuilt carrying strap, etc) water bottles, the more expensive and comfortable backpack.
And food - you forget that the dietary needs of a disabled person could be different.
And frankly, if somebody has to pay out for a more cushioned carpet for warmth or comfort, more expensive curtains to deal with light affecting sleep, buy a sunrise alarm, hard flooring for dust reduction, a level surface or an easy clean one, a steam cleaner or anything else in the house that might make that person's life slightly less uncomfortable, that's up to them, not somebody making arbitrary rules about what they think should be the only permitted spending.