Dear
@enough , I'm sorry I haven't read all the posts, so not sure as this is helpful, speaking only from the perspective of someone who's used this equipment for 1000's of people over 20 years, and some personally, much depends if this is a permanent purchase or a temporary (recovery/ recovering) one. Transfer chairs are much 'flimsier', most of the bells-and-whistles/ drink holder etc are good only short term, though they pack in vehicles easily, good for say- transporting across a parking lot. Much like mountain bikes, aluminum-content frames or ones noted as 'easy glide' are hugely easier to push (or self-propel); tires are one of the largest consideration, especially outside. Cushions are one of the largest determinants of keeping skin integrity, unfortunately they can easily run up to 10000$ (for the cushion alone)- much depends on weight and time in the chair.
You mentioned gardening- if it's for eg a hip replacement (vs knee) there's no bending at 90 degrees; something like a reacher can be useful, or long-handled gardening tools (depending on arm and hand or shoulder mobility and strength), most can be twigged. Most other add-on accessories usually are not useful irl, with the exception of those designed for people post-stroke (IMHE). The reclining chairs are for those normally bedridden and requiring a hoyer for every transfer (though a hoyer is normally required any time one can't weight bear consistently); or for example quadriplegia; there are also sit-stand lifts etc (with sufficient strength to sit up and femur strength, they can be rented out here). Or conversely, there are commode wheelchairs, but also simply commodes, if one has trouble getting a wheelchair in to a bathroom (use a commode with locking feet only). Used wheelchairs (and walkers) hands down usually need the brakes fixed but are often on a great deal, esp when barely used. Most of all however the more time spent in the chair (if there are other options still available) the more quickly one loses muscle mass and increases the risk of bed sores (decubitis ulcers), more quickly if the person is of greater weight and not kept completely dry, whether caused by sweat or incontinence.
(Ideally, get a professional to measure your wife for one, even if just to compare against used available chairs, also remember the height of the back and if you need a headrest- likely not if your wife could garden, but you/ she knows).
ETA, remember with removable arm rests she won't be able to 'push off/up' to transfer or stand if she can, may in general need support bars in bathroom or otherwise; also there are non-permanent poles or arco-rails that can be installed quite easily beside or over a bed.
Hope that is useful! Good luck!!