All the accessibility capabilities you can check for, have counterpart notification names you can observe in case the user changes its preferences while using your app. https://x.com/dadederk/status/1577435144129892352
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Manual testing is crucial. And therefore, reducing friction to let you start your testing process can be a huge help. Selecting some accessibility shortcuts will do that, putting most of iOS' accessibility features at a triple-click of a button.
To capture the gesture, you can override the accessibilityPerformEscape() function. In there you can dismiss your view, and return true if you could successfully handle it. https://developer.apple.com/documentation/objectivec/nsobject-swift.class/accessibilityperformescape()
You don't have to offer an alternative layout just for the accessibility category. You can actually compare content size categories. So you could tweak the UI already for anything equal to or larger than .extraExtraLarge, for example.
