Whether or not you can use the viewing areas without a wheelchair/
ECV or stroller as a wheelchair would depend on what the accomodations listed on the GAC are. If you need more information about GACs, you can find it in post #6 of the disABILITIES FAQs thread near the top of this board.
I agree with the others - whether or not it would be helpful depends on the needs of the person and how busy it is.
This is how the viewing areas work.
The viewing areas are marked on the park maps, but you may not be able to tell exactly where they are until about an hour ahead of the parade or Illuminations. CMs put up ropes to designate the area at that time and start letting guests into the area.
Wheelchairs,
ECVs and strollers being used as wheelchairs are parked very close together, side to side across the front of the viewing area. If there is an adult a wheelchair/ ECV and small children, the children would be able to sit in the adult's lap or sit on the curb in front of the wheelchair. Other than that, the rest of the party stands behind the wheelchair. If there are more people than will fit right behind the wheelchair, they would stand toward the back of the viewing area. Many of the viewing areas have at least a few benches at the rear where guests may sit. Since they are usually at least 10 feet behing the front of the viewing area, the view from the benches is often not bad (although you will have a line of people in front of you). Some people with children on the autism spectrum use the rear of the viewing area as a way to be out of the crowd and not right up at the curb.
Depending on how busy it is, the wheelchairs/ECVs may be packed together quite tightly - if they are not to start with, CMs may ask people to move their wheelchairs closer together to allow as many people as possible to be parked in the front row of the viewing area. If there are more guests than will fit in the front row, there will be 2 or even 3 rows of wheelchairs/ECVs. When that happens, guests who are standing may be asked to sit on the ground or kneel so that guests sitting behind them can see over them.
If it is busy, once you are in place, it is very difficult to leave or to move, so you are pretty much in one place from the time you arrive until the show is over.
Because of they way they work, the handicapped viewing areas are often not the best choice for people whose special needs mean they have trouble with being close to people or waiting in crowded areas. Those people would often do better just finding a place on the parade route and using the other members of the party as 'buffers' to the back and side.
Also, for daytime parades, the handicapped viewing areas are often in full sun, so someone who needs to avoid the sun can often find a place that is shaded outside the handicapped viewing areas.
Viewing areas that are most likely to be crowded are the castle hub in MK for day and night parades and the areas just inside the entrance to World Showcase at Epcot for Illuminations.
ALSO, for MK, because the viewing areas at the castle and Main Street hubs are on curves, you can really only see what is right in front of you (as opposed to being on a straight area where you can see the parade coming toward you and going away from you just by changing where you are looking.
For anyone with trouble in the dark the castle hub area is quite dark once they turn out the street lights for the evening parades. Main Street is much brighter since the shops behind you will still have lights.