There are a few accessibility settings you can check for, or get notifications in case these preferences change. This is especially important when developing custom components as they will mostly work with UIKit controls.

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The .accessibilityElement(children: ) modifier with the .ignore argument does a similar thing to set the container view to be an accessibility element in UIKit. It is the default argument, so you can just say .accessibilityElement(). Because of this, you'll need to use other modifiers to make it accessible and manually configure an accessibility label and value, traits... when necessary. https://developer.apple.com/documentation/swiftui/view/accessibilityelement(children:) https://developer.apple.com/documentation/swiftui/accessibilitychildbehavior/ignore
@NSSpain has a great history of having amazing accessibility talks in their schedule! “Accessibility in the Real World”, by @Sommer: https://vimeo.com/235317172 “How to build an app for everyone”, by @NovallSwift: https://vimeo.com/362163043 The super fun "Choose your own SwiftUI adventure - 3 Accessibility", by @twostraws and @PinkerStraws: https://vimeo.com/481768105 And, of course, this year's great "Bas: My Accessibility Story", by @basthomas: https://vimeo.com/751176747

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.