We lose implicit semantic meaning when using a tag other than
<button> for interactive
Links are triggered with the Enter key, buttons are triggered with the Space or Enter key. Links with a button role should account for that.This is a link with a button role
The pointer cursor shouldn't be on anything but links, because of their weak affordance. 
There are times when you absolutely can't use
<button>, in these cases you must provide the semantic
meaning and functionality.