If an author takes a div and CSSes it into being inline and looking like a span, should it still be mapped as if it were a div? Similarly, if an author turns a span into a block element via CSS so that it functions like it were a div, should it still be mapped as a span?

In other words, do we want to (continue to) base our mapping on the official element, or on how it is functioning? I'm leaning towards the latter, but I think we all need to weigh in and discuss.

Related: As part of ARIA's role parity work, we will be creating a generic role to which div and span (and other block and inline elements) will correspond. The question is how we should map them in the Core-AAM. And we want to be aligned with HTML-AAM.