HTML tag use should convey meaning
HTML defines structure and meaning of web content, so our use of HTML tags should support this.
Meaning can be conveyed through [contributes to:: HTML tag hierarchy]:
- semantic tags — the tags are designed to convey meaning to web browsers
- structural tags — the tags are designed to inform structure and hierarchy to web browsers
- descriptive custom tags — custom tags are standard and although the browsers won't know what the custom tags 'mean' a human will.
If you write markup this way, then naturally you should [leads to:: Prefer div and span as last resort].
This position also informs why I [alternatives:: Prefer semantic links between notes] in my PKM.