We lose discoverability when using a tag other than
<a>
for links, they're not in the tabindex nor in the
list of links in VoiceOver Rotor.
Links that don't have an href and rely on JavaScript are not fully discoverable either, they're often removed from the tabindex.
This is a link with an href fallback
The opposite issue as above, when a link has an href="#"
or
similar, chances are it'd be better suited as a button.
Without alternative text, a linked image is not fully discoverable either.
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