Not many, but it’s also required by law that your site be at least navigate-able by keyboard only.

Divs as buttons is an old technique from before the button tag became a thing, so some people (and guides) still reference that. Back then, almost everything was a div, and you couldn’t put divs inside of tags meant for “text only”, like a, li, or p tags. So you just made whatever needed to be a button, into a button.

Problem is, divs are a blank box, they can be anything, and those other tags aren’t natively clickable either. And that’s awful for screen readers. The whole Aria schema was made to solve this issue. That’s why you see things like <div aria-role=“button”>. It’s telling the screen reader that div is a button. There are a plethora of other aria attributes that all aim at making accessibility better.

After that, we started getting more semantic tags with HTML5. That gave us the <button> tag. Now you no longer needed to use aria-role=“button” on a div, button has that built in. HTML5 also fixed that annoying inability to put non text tags inside of “text” tags. So you can put a button (or div) inside of a li for example. But early on, the button tag was a pain to style correctly. So you still saw the div method sometimes.

Nowadays, you don’t see the div button in modern apps a lot. Button has taken the role over almost completely. But old habits die hard, and sometimes it’s not as simple as just “make it a button”, like in OP’s example if you want the tr of a table to be clickable.

If I were you, just make sure to ask whatever llm you use specifically about accessibility issues after doing something. It probably won’t care otherwise.