Svette avoids a virtual DOM while still rendering to the real DOM. It keeps itself fast by compiling your code to optimize unnecessary operations beforehand. Svette can still be used for accessible web apps.
JQuery and pure Javascript just manipulate the real DOM. This can come with performance consequences, but for many apps, the performance consequences don't matter. JQuery/Javascript can still be accessible.
React/Preact/etc... all use a virtual DOM. They can be accessible as well.
The virtual DOM is not the thing that gives you accessibility. You could have a virtual DOM that rendered to canvas and it would not meet accessibility standards. Accessibility is determined by your final render target, not by how you get there.
The WAI looks mostly aimed at applications anyway, I suspect in part because there aren't a ton of compelling reasons to use WASM for a static page.
> can we have SPA without it? Yes. You can set divs to be visiable/hidden based on routing with vanilla js. And there's a framework called Svelte that is a SPA framework without a vDOM.