There are two goals only if you don't do the first one. It's like saying the two biggest goals in owning a knife: not stabbing people and staying out of prison.
Surely you don't think I meant something that simplistic. Of course the first goal is what matters. However, pretending there aren't people that will hunt for technicalities is naive.
In my experience, it's a lot LESS work. Fair or not, the people reviewing accessibility standards are likely not disabled, and the mere functioning of a website is enough to pass WCAG 2.0. It doesn't have to work well - all of the bits that make a website nice are at level AAA or are advisory, and the government's claim here is that Level A Sufficient would be enough, it just has to work.
The people filing civil lawsuits generally are disabled, since they would be the only ones that could. A civil suit doesn't just get thrown out because you passed WCAG.
Typically suits that do that without warnings or asking things to be changed are thrown out immediately. The plaintiff usually has to show that they tried getting it changed through normal channels before filing a lawsuit.
The racket goes like this - a lawyer firm, specialized in this type of "work", finds a token blind person and sends you a letter to the tune of "On date such and such, our client visited your site and it wasn't accessible. Based on such and such precedent, we're not required to give you advance notice and can to sue you for $100K. However, we're reasonable people and we're willing to settle out of court for $10K, as long as you promise to fix your site under the supervision of an accessibility expert pointed by us".
For small companies, even if you're in the right, the only thing that makes sense is to settle. Going to court is way too risky.
It doesn't, but it's evidence in your favor, much like meeting the physical accessibility requirements would be. If there's still a legitimate problem, of course you'd have to address it.