The structure of your CSS, and the structure of your divs, do not affect AT experience. This is misinformation.
As mentioned below:
A <div> itself is treated as a generic, transparent box. It doesn't get keyboard focus, and it isn't added to the screen reader's elements list (like headings, links, or landmarks).
Sure. I don't know where you're claiming that misinformation is coming from, it doesn't have anything to do with what I wrote. I was referring to CSS properties that affect the accessibility tree.