If you do semantic html vaguely right (using <button> for buttons, <table> for table, <input> for input fields) you have something you know will work decently on screen readers, plugin and other assistive technology (which includes password managers in the case of login forms, etc).
If you don't follow semantic html at all I don't see how QA can safe you, except for QA telling you to fix that <div> by replacing it with a <button> (or <div role="button">, or <a> or whatever you prefer).
If you don't follow semantic html at all I don't see how QA can safe you, except for QA telling you to fix that <div> by replacing it with a <button> (or <div role="button">, or <a> or whatever you prefer).