The best practices are changing. Many accessibility features were built due to the computer not being understand correctly. For example how something that looks like a checkbox despite being just a div is would not get recognized properly. Now with AI, the AI understands what a checkbox is and can understand from the styling that there is a checkbox there.
Or just use <input type="checkbox"> in the first place and save humans and machines a whole bunch of time.
That's a huge resource cost though, and simply unnecessary. We should be building semantically valid HTML from the beginning rather than leaning on a GPU cluster to parse the function based on the entire HTML, CSS, and JS on the page (or a screenshot requiring image parsing by a word predictor).