In reply to Oleg.

It is a requirement for consultants that charge 200$ an hour, It is a requirement for companies that sell mobile equipment as a replacement to a real PC, but for normal humans it is just what it is, an empty buzzword.

Responsiveness has zero value, either the site is mobile friendly or not. Responsiveness by itself is at best a partial answer for that. It does not matter how many media queries the themes has, if the content contains table like users like to have then the site is not going to be responsive, and actually it would be much more useful without all media queries.

With accessibility support in themes you are at least not likely to end in a worse position then when you do not have any at all, no matter what stupid things the user will do.