Touch target sizes are recommended to be at least 44 x 44 points. Buttons in the navigation bar ( especially when not using nav bar button items), dismiss buttons, and custom toolbars, are use cases that tend to have smaller sizes.

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Love this feature! Yahoo released the possibility to explore charts with audio, in the finance app, when using screen readers in 2019. You can do now something very similar since iOS 15. https://coolblindtech.com/yahoo-finance-app-makes-charts-accessible-to-blind-and-partially-sighted-users/ You can move your finger in the x-axes, and it will play a sound with a different pitch depending on the data in the y-axes, making it easier to identify trends in the graphs. You need to conform to the AXChart protocol by implementing the accessibilityChartDescriptor property. Documentation: https://developer.apple.com/documentation/accessibility/audio-graphs WWDC21 session: https://developer.apple.com/videos/play/wwdc2021/10122/
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.