There are some use cases where a <button> won't work (eg if you want to use flexbox), but even then I'd first re-evaluate how important that use case is, then reach for a properly tested library to turn another element effectively into a button [1], and only then try to implement it myself and probably forget some built-im functionality, breaking things for users and costing me lots of time.
[1] https://react-spectrum.adobe.com/react-aria/useButton.html#c...