Perhaps the most exciting feature for fine-motor impaired gamers is the ability to stop combat and orchestrate manoeuvers This allows players to remove themselves from the need for quick responses.
Josh Straub, via dagersystem.com

There is an definitive association between time limits and penalties with puzzle games. I’m sure you’ve all felt the frustration of nearly completing a level, only to have the timer run out on you. We decided to take a different route when it comes to unforgiving scenarios. We eliminated them entirely. Puzzle Retreat allows players to take as much time on an individual puzzle as they’d like.
Aiden Somerville, Voxel Agents

There are gamers who find any kind of timing difficult or impossible. Many games of course are inherently about timing, but others are not, so avoid including requirements for timing if there is a way to avoid them. Even in games for which the core mechanic isn’t about making precise movements, precise movement sections are commonly added to provide variety. Including them still has value, so making precise timing optional allows the benefits without the disadvantages. Making them optional can even be possible in what seem to be extremely time dependent games.

Best practice example: Final Fantasy XV
Best practice example: Deadly Scramble
Best practice example: Dragon Age 2 (video)
Best practice example: Fallout 3 VATs (video)