Use the platform.

Going somewhere is a link's job. A real link can be opened in a new tab, bookmarked, and found in a screen reader's list of links.

Doing something is a button's job. A submit button works with Enter, runs the browser's form validation, and needs no extra script.

details and summary give you an open-and-close section with keyboard support and the right state announcements built in, and they work without any JavaScript.

A modal dialog makes the rest of the page inert, moves focus into the dialog, and closes with Escape. Building that on a div means rebuilding all of it by hand.

An on/off value that is submitted with a form is a checkbox. It has a label, a checked state, and a value the form sends, with nothing extra to wire up.

progress is for a task moving toward completion, and assistive tech announces its value. meter is for a measurement within a range, such as disk space used.

Storage used is a measurement within a known range, not a task that finishes, so it's a meter. meter can also mark low, high and optimum ranges.

A fieldset's legend is announced along with the fields inside it, so a screen reader user hears "Shipping address" with each field, not just "Street".