In accessibility, the user interface development best practice is: if it is a button, just use a button, if its a link, just use a link. This sometimes invokes the question, "What is a link and what is a button?". The answer to this is actually quite clear, if it looks like a button and acts like a button (i.e. if it operates on something on the page), it is a button. If it looks like a link and acts like a link (i.e. navigates you off to another page) then its a link. If it looks like a link, but acts like a button, its a button and if it looks like a button but acts like a link, its a link. What matters is what it does, not how it looks.
Role Identity
This got me to thinking that buttons and link roles are a lot like gender identity, it doesn't matter what you look like, what matters is how you feel (and hence, how you would like to act).
Liberal vs. Conservative UI Development
There is the liberal approach to UX (and accessibility), which is "I don't much care what it looks like as long as it is semantically marked up to match the way it behaves."
Then there is the conservative approach to UX (and accessibility) which is "If it acts like a button, just use a fucking button." Maybe with less overt fucking though.
Indiana UI Development
Then of course there is the Indiana approach to UI development, which is that any developer is allowed to refuse to work on a customer's UI, if it requires that they use a technology that they consider inferior (normally, whichever technology they are not familiar with). Yeah, I don't want to hire those developers either.