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I’m not a web designer but I faced a situation where I had to make a div look exactly as how would a h4 element look like with our current design as I couldn’t control the code producing the div elements. I did it but then I wondered what difference is there between h4 and div or any other couple of tags if styling can make them look the same ?
Semantics. Think screen readers or webcrawlers (e.g. of searchengines).
It’s the same reason (among others) that new HTML elements are added once in a while.