The regulations were put in place because ISPs were not voluntarily cooperating with net neutrality. The FCC chair appears to be either unaware of history or practicing wishful thinking.
The problem is how "the rot" is defined. And having an exhaustive database or algorithm that can quickly eliminate whatever "rot" the system has defined is what makes Minority Report dystopian.
Laws are in place to benefit those in power not "all of society," as anyone who does not benefit from them can attest to. And I agree, corporations cannot be allowed to change the laws to suit them.
Why would you need a tax? When products are originally designed with an awareness of how people with different abilities will use them there is no extra cost involved. A tax would just incentivize inaccessibility.
I will concede that it does take extra time/money to bolt on accessibility features after a product has been developed. Which is why it can look like companies are being forced/shamed into fixing their inaccessible products. However, when products are put on the market with faulty or broken parts it is completely reasonable and expected that the company that created the product will pay to fix the issues. Inaccessible products are the same as broken products.