Is there a need for handicap parking spaces in Simcity 4 except for making a parking lot or space look real? I have nothing against the handicap I drove a handicap bus for my local bus transit system. I notice most of the pedestrian bridges across roads have stairs only.
If you've played Cities:Skylines then you have a fair idea of the need for handicap spaces; that is, there is no purpose other than cosmetics and recreating RL parking layouts for modern cities.
Otherwise the game treats them all the same. There is no such thing as a handicapped Sim, just ones who need medical attention. Also parking spaces don't show usage; any lots you might have downloaded that show cars are just using prop families as eye candy. Unfortunately there's no way to change this behavior IIRC, since the visual appearance of the game is mostly functionally separate from the simulated underpinnings.
I only play Simcity4 Deluxe edition.