Is there a significant difference between accommodation and modification? Or, can a teacher supply "structural, cognitive change in the level of the material" while keeping the child in the classroom?.
Philosophically, I think that everyone would agree that inclusion is always preferable to exclusion, provided that the special needs child is educated effectively and appropriately. It doesn't seem that Jim Kauffman is against inclusion, rather that he is worried that it simply isn't as effective as the "continuum of placements" model. He and Mara Sapon-Shevin don't seem that far apart in their views. Mara points out that if inclusion is to work, it demands "fundamental restructuring" and she herself fears that "a lot of school districts will do inclusion badly".
I have taught students with modified grading and assignments, and testing adaptations. These are relatively easy modifications to make while keeping the student in the mainstream classroom. When it comes to presentation of subject matter and materials, however, modification becomes more difficult - at least in the highschool English classroom. Occasionally I will have a student watch the movie version of a text, if he/she has trouble grasping the overall plot. Still, it is essential to me that the student remain in the classroom for lectures and discussions. You never know when a light is going to go on, or when something is going to capture their attention or interest. What's more, the confidence and joy that come when a special needs (or any) student makes a meaningful contribution to a class discussion are invaluable and incomparable. .
I often meet with students outside of class around writing. This is an example of an accommodation which is appropriate for a special needs student, but also for any student. It's a sort of extreme differentiation - that is, when it comes to writing I simply get better results when I meet with each student individually around his/her own writing.