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The structure of your CSS, and the structure of your divs, do not affect AT experience. This is misinformation.

As mentioned below:

A <div> itself is treated as a generic, transparent box. It doesn't get keyboard focus, and it isn't added to the screen reader's elements list (like headings, links, or landmarks).

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Sure. I don't know where you're claiming that misinformation is coming from, it doesn't have anything to do with what I wrote. I was referring to CSS properties that affect the accessibility tree.

The person I am replying to

1. Argues that Tailwind requires div-itis

2. And that divs affect the accessibility tree

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