Universal accessability is fundamentally impossible as some concerns are going to be incompatible with each other. For example, security concerns are often at odds with accessability accomodations.
Closed Captions can also be controversial. There are people who cannot focus on watching something if captions are on because of visual processing issues (people who don’t want their theater experience “ruined” don’t count), and there are people who can’t watch something without captions due to auditory processing issues. To accomodate one universally is to not accomodate the other, and vice versa; the only tenable solution to accomodate both at the same time is to make the accomodations local. So, despite personally really disliking the closed captioning glasses available at most theaters, I suspect that they’ll genuinely be the best solution once they’re improved a bit more.
Another form of universal accessability is the structure of social spaces. Social events have certain structures that are accomodating to the dominant ingroup and make them feel more comfortable. To make one ingroup feel welcome often means making changes that make another ingroup feel less welcome. This leads to the Paradox of Tolerance.