The 6502’s accumulator is 8 bits: A. The 65816’s is 16: C = B : A, where B is a hidden high byte sitting above the old A. In 8-bit mode (M=1) you see only A, exactly as before; in 16-bit mode (M=0) the whole of C is live, and instructions like XBA (exchange B and A) and TCD (transfer C to the direct-page register) let you get at the high half. So a value like 0x1234 is B=0x12, A=0x34 combined — the 6502’s register preserved as the low byte of a wider one. Backwards compatibility built into the register file.
The demo combines a high byte B=0x12 and the 6502’s A=0x34 into the 16-bit accumulator C=0x1234: live demo
“A wider accumulator throws away the old one.” — the 65816 keeps the 6502’s A as the low byte and adds B above it. cited
A wider accumulator that keeps the old one as its low byte — the 6502’s A living inside the 65816’s C. width
On the canonical compiler, B=0x12 and A=0x34 combine to C=0x1234 (4660) — the 6502’s A as the low byte: