It’s quite a discussion, but there are accessibility definitions out there, and this helicopter doesn’t meet them for sure. Doing an adaptation that might work for a few people it’s not accessibility, so I totally agree with @lemadelinot68.
I think that accessibility contains also the notion of assistance. If you cannot do something unassisted then I would not list it as accessible. Having said that, this helicopter is not accessible as I cannot just ride in it.
Of course, accessibility should be kinda seen from an individual perspective and unless something has universal design it won’t be accessible to all.