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Some important considerations are already hinted at in your post: where will the wheelchair be used? For how many hours a day will the person have to be in it? How will they transfer out of it?
If you need to take the person in a vehicle, think about the kinds of anchors and relative ease of getting it in and out. Wheelchairs differ considerably in their maneuver and now well they position.
Not least, there are issues relating to how comfortably a human can sit in the chair. Many people need additional support and will lean or slip. Pillows help, but they are not the complete answer, having air cushions, or even for some people a custom fitted seat, may be a requirement.