My understanding of accessibility is that it is about making the best possible effort to ensure your website can be accessed by all. No-one is saying (yet) that if you've made reasonable efforts then you are still liable. It boils down the fact that Target COULD have made they site more accessible (money can certainly be no excuse) but they CHOSE not to. Therefore they deliberately chose to alienate a sector of their potential customers. Seems an odd business practice to me!

The spending power of disabled adults in the UK alone is estimated to £80 billion (Source: Department of Work and Pensions) so what business owner in their right mind would discount that so easily?

For those of you who have yet to be convinced on the value of making a site accessible and also just how easy it can be, I heartily recommend reading through http://diveintoaccessibility.org/. I found it very enlightening myself a couple of years when it was recommended to me.