If you’re disabled and can’t actually do those things…?

If you can't actually do a thing then it sounds like you're saying you aren't doing the thing?

Absolutely not, they would be considered playing

Did I understand correctly that in an otherwise identical situation, disabled person who is watching sports is playing sports in your opinion (while also saying they can't play sports), even though an able person watching sports isn't playing them?

That sounds contradictory.