[polydevil]

No, they don't. Aria roles are not for making one tag to work like another. (Otherwise what is the point of having different tags with different semantics?).

Aria is for making inaccessible html more accessible. Links can not be disabled (buttons can) - so they dont rely on js to work; Buttons rely on js (except for submitting the form). There is no way to interchange one with another without sacrificing usability.