currently wdw is not exempting anyone from their Covid guidelines. There are people who have trouble breathing with a mask, or trying to keep a mask on a 3 year old. Disneys answer is, don’t visit if you can’t make our guidelines work for you or your family. no different than being required to have shots to visit a foreign country. If you don’t get the shots, they won’t let you visit. I do wonder about children, since shots Are not an option. At the end of the day, this will become a country entry rule and
Disney Cruise rule. there is no “one size fits all solution”, but they will do whatever gives them he best outcome for the majority.