It's often a legal or contractual requirement when selling software to public bodies in many countries, so I've seen it used a lot. Mileage may vary in other markets.

The important point is that fundamentally using a <div> in place of <button> can still be made to work easily with these accessibility tools - many comments here imply it can't be done at all and only a button will work. Does it semantically make sense? Likely no, but it isn't a hard blocker on accessibility.