You would think that is a stupid question. Of course every web master wants their site to be usable by the largest number of users. And no web master wants to break the law, and there are many laws around the world that attempt to create an equal playing field.
Yes it is true that to create some of the cooler aspects of a web site in an accessible manner can be very hard but there is NO EXCUSE at all for a site to missing ALT tags.
Handing over a web site to a client is always a satisfying feeling but is it always finished?
Of course you should always aim to complete everything on the client's brief and to their specifications but are there times when it is best to hand over the site when you still have some work to do?
Recently I have found more and more that I am handing over web sites that are perhaps only 90% complete or that have temporary solutions in place.