Kurotowa
Legend
One variant I can see going with is based on setting tone. Back in the 70s and 80s there was a thing for Science Fantasy, where magic was limited and sequestered and it was entirely possible to have non-magical tech advancing in parallel with it. These days, however, it's more in vogue to make magic widely pervasive so that it advances to fill similar functions as modern technology but in a different way. You see stories where magical Not iPhones exist, because it's just too alien to not have a vast communication network easily available.That’s why I think it’s best to focus on the idea of making wheelchairs in general feel like they belong in the setting. Any individual player may want to play a character with a wheelchair or might not want to, whether they have a wheelchair in real life or not. The important thing is that, for those who do want to, the fictional setting has room for them to do so, without feeling out of place.
In that spirit, I can somewhat agree with those advocating (some in this very thread) for a mostly similar magical wheelchair equivalent, in order to emphasize that it's existing in a fantasy world. For D&D, maybe we'd start with a Common level magic item that's a somewhat slow hoverchair powered by a tweaked Tenser's Floating Disk. And then there's the Uncommon combat upgrade that has Wheels of Spider Climbing for greater speed and terrain handling.
Or maybe that's all just a stupid idea. My experience with disabilities is in the mental realm, not the physical, and I know it doesn't carry over entirely. But there's a lot of fine lines involved, and not everyone is going to want the same thing out of the game. Escapist power fantasy or realistic representation? Emphasis on "adventurers have to be capable of amazing physical feats" or "I want to be able to make any PC I imagine the hero of the story"? There's no one right answer.