Luxurious wheelchairs are usually higher in quality and higher in price than conventional wheelchairs. Luxury can be defined in many different ways but on a wheelchair, luxury should be defined by how efficient it is, how lightweight it is, and how stylish it is.
Quality on a wheelchair can mean that the material it was crafted with is rarer and higher quality. It can also mean that the frame of the wheelchair is high quality, or that the components are better than usual.
Sometimes luxury wheelchairs can be defined as such because they come with all the bells and whistles. This means that all of the available options for that model are included when you purchase it.