Don't think it will upset anyone, if she wants to be a pro$$ie that's her choice, wheelchair or not. Certainly not my bag but I'm sure there are some people who might like the idea. (the depraved AnthG perhaps
It's certainly not common but I can think of 2 other profiles on AW in my area in which the lady is in a wheelchair.
Bit of a tangent here as I know she's offering sex for money but aren't disabled people entitled to a sex life too?