yes, that's true - it's absolutely not about being prepared for every eventuality. It's purely about the possibility to always use the rooms, etc.
The lower guest room could initially be used as an office (and of course it could remain so if nothing else happens).
We could also use the bathroom downstairs if at some point only the lower area is to be lived in. Therefore, I absolutely do not see it as a waste of space. I also find it quite practical to quickly shower the kids downstairs when they come in dirty from the playground.
Nevertheless, one could consider initially omitting the shower downstairs and first building the pantry there (with all connections prepared). If at some point we notice that having the shower would be worthwhile, my pantry could also give way for that. Or one could install no shower but simply a spray and a drain on the floor like in the old times in toilets — then the question of accessibility no longer arises since you can sit on the bowl while showering — but comfort can be different... (just kidding)
And of course, 60+ is far from that. But we want to live there "forever" and therefore don't just plan up to the wall. But you are right - you can't be prepared for everything and we don't want that either. But for some purposes it should fit.
I don't know how old your children are, but their rooms will probably be free again in about 20 years, so a parent could move in there. The stairs can be overcome by a lift after all.
And yes - the stairlift would also be an idea - it should definitely be feasible with a staircase with a landing, or what do you think?