Okay, that is a fair point on virtualized scrolling, and while I can somewhat point to reasons why that's the case they're not strictly related to accessibility. They're more an API/extension concern than an accessibility concern, I guess.
That being said... I have also kind of soured on virtualized scrolling over time as I've spent more time working on UX projects, and I realize that sort of sounds like an excuse (we don't support this well, but you shouldn't be doing it anyway), but... I do kind of feel like infinite scrolling and giant lists of elements to the point where the list needs to be virtualized is bad UX for most apps.
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And to be clear, I'm not necessarily saying that the DOM is perfect as an accessibility tree, just that it's good enough compared to the kinds of accessibility APIs that most native devs want when they complain about the DOM. In practice, a full-featured accessibility API with the same feature-set as the DOM and the same level of capabilities would likely have performance costs no matter how it was implemented in the browser.
Sure it could be better. But also all of those improvements could just be added to the DOM instead of making a new native web API. The biggest difference between adding those improvements to the DOM vs reconstructing something very similar to the DOM as a separate browser API is that devs could ignore the performance costs of that API and only benchmark their apps with the accessibility API turned off.
And I think it's good for devs not to have that option (or at least, for browsers themselves not to directly provide that option; again I'm not saying that I don't think AccessKit should exist).