Are you familiar with 'universal design' concepts?
My multi-family senior housing clients actually require finish flooring under the kitchen cabinets. We also spec 42" sink base cabinets that that have doors that slide back into the cabinet and a removeable sink base. This offers the flexibility of 'removing' the cabinet if tenants require greater access to the sink.
With the stagnant housing market making many homeowners think long-term about their living spaces, universal design is a natural fit for aging-in-place ideals.