Is 44px the minimum touch target everywhere, or can a dense desktop table go smaller?
A dense desktop tool used with a mouse or trackpad can go down to 24×24px; anything a patient touches, or anything that could be used on a touchscreen, keeps 44px.
24px is the WCAG 2.1 AA minimum target size, which holds for pointer input on a dense work table or admin toolbar. 44px is the enhanced size, and it stays wherever a finger or a patient is involved.
What this answer rests on
baseline/BASELINE.md§ Accessibility Accepted