My issue with this system is the animosity it causes. Panzagl had one interaction with this method and it was enough for them to be ambivalent about the ADA.
A friend of mine does public outreach for an organization for the blind in Seattle, and 99% of ADA non-compliance that they see stems from ignorance and is solved by education.
When you say you'd shrug what you are really saying is that you care about your HOA and don't give a crap about people with disabilities. If you did care you'd be proposing ways to close loopholes like the one Plaintiff was exploiting.
Profit is just one form of incentive that we can align for increasing compliance with directives with a positive social benefit. All incentives are abusable if you design them incorrectly, so I see no reason to vilify profit over other kinds of incentives.
The disabled aren't the only people who care. Take care of your sidewalk, it's your legal fucking responsibility.