At the base, the author shouts about how it doesn't make the adventurer any better than his walking companions. Half the crunch can be written down as "you can move and also hit people with it", so its pretty true. I personally don't think anyone would mind if it was somehow better given that you are investing in an item already...so we go into the second half of the homebrew! By weight this is almost 50% Upgrades!
A wheelchair can have two upgrades at a time. Each has a gold cost, weight cost, and a statement of what Upgrades they can't work with.
>Agile Suspension: Fancy upgrade gives you Advantage for dex saving throws.
>All-terrain Tires: Lets you go over more terrain. You where not specifically barred from going over this terrain before, IIRC. Costs almost double the Agile Suspension and gives price per wheel just in case you only want to go in circles on said terrain.
>Arcane Absorption: Gives advantage against elemental attacks. Also immune to ever being dispelled. Wheel chairs are both immune to lightning and dispelling its just science.
>Armored Plates: +2 AC with a host of disadvantages. Doubles the amount of hits your chair can take (which is written twice lol. Editing guys). This is probably why the "how many it takes to destroy it" thing was worded the way it was. A couple of metal plates cost twice Arcane Absorption does.
>Floats: Wheelchair can mechanically become a rowboat. Nothing about what happens if it pops and a crippled guy gets thrown into the harsh waters of the world.
>Mounted Sniper: You get a gun/crossbow on a swivel. This gives absolutely no advantage over just using it like normal.
>Parting Ram: Turns your wheelchair into a battering ram. Specifically encourages party members to ram you into doors. Provides cover, makes you knock down instead of push back people you ram into, and is much cheaper than anything so far.
>Razor Edges: Mad-max your wheel chair with sharp bits strategically placed so you don't lose access you your remaining limbs if you decide to push your wheels with your hands. Add 1d4 damage to the tire attack from earlier.
>Scatter Tacks: The spy car thing where you drop spikes behind you, but in a wheelchair. Super cheap. Slows down anyone behind you and does minor damage.
>Shin Shredders: Basically Razor Edges, but this time its in the center of the wheel so its different! Adds 2 damage to tire attacks and gives a foe disadvantage to attack if they fail a roll. Specifically says you can get both for 1d6 bludgeoning +1d4 + 2 + strength/dex bonus damage.
>Spider Legs: Finally answered the question of "Can you turn these into fantasy mecha?" with a "yes". 8 mechanical spider legs pop out with a button, let you move up walls and across the ceiling in additional terrain, increase your movement speed to 40, and is given the ability to move by the powers of hell. 18 AC for the legs. Presumably does whatever a spider does. Its drawbacks are that it can only last one hour before needing two hours to recharge, it costs significantly more than any other gear at 3500 GP, and worst of all you cant use Floats with it

. Dispel magic still doesn't work for no clear reason.
>Suppression Tires: Sneaky tires that don't make sound giving you an advantage on stealth. Can't be used on the terrain outlined in All-terrain tires, but you're not specifically barred from getting both for unclear reasons. Still has the price per individual tire just in case you only want one leg to be stealthy. I wonder if they're the type to give prices for one boot?
>Thunder Trip: Cast two Thunderwaves for free even if you can't use magic. Recharges every day.
A page says some things don't count (NO YOU CAN'T JUST ADD A SHIELD AND GET AC YOU HAVE TO USE THE UPGRADE!), and says you can make up your own. You can also just hang things on it if you feel like.
The last two pages are mostly taken up with a short list of patreon sponsors, and then a half-a-page long piece about the author, half of which is begging for money/a job while the other half is saying how disabled she is.
Overall there are some interesting ideas. I don't think it is completely unplayable, if someone wants to play a Battlechair who basically uses a horseless chariot to run across the battlefield you can get that here. There was however
no attempt to make things setting appropriate at all. It was incredibly hostile to the very idea that it was setting inappropriate. If you think its setting inappropriate then screw you basically. It was very much a modern/futuristic wheelchair with explicitly modern features (including pointlessly anachronistic ones that have nothing to do with magic). Someone clearly just wanted to jam a wheelchair into the setting, then went around thinking "wouldn't it be cool if I added X?" then did so. It even ignores the potential drawbacks of going around on a magic wheelchair in-setting like "what if someone talks the magic away?" Without the upgrades its mostly flavor (as you would assume was intended from the constant cries of "I don't want to make this better than walking people!"), and I don't notice anything particularly broken or exploitable to munchkins (unless there is like, a species that moves really slow but is really strong. You could probably use this as a workaround).
One last thing I almost missed on a separate sheet: a Background for Wheelchair Athletes. Their Feature is essentially useless and lets you play that sport with your team in any relatively inhabited area. Apparently there are just a bunch of people going around in magic wheel chairs ready to play sports in them. Like I said they really don't think about setting implications. Anyway there are brief rules for how to roll how you win, but winning or loosing sports doesn't really do anything so it isn't exactly practical. Slightly more practical you can ask your old team for help. As long as it isn't hazardous.
Most of the personality suggestions run around sports. The Ideals are all either Lawful or Good except one where your guy is a dirty cheater and gets Chaotic. Everything is basically sports cliches that have absolutely nothing to do with being in a wheel chair, you could take the title and change it to "athlete" and absolutely nothing about it would change.