I appreciate the semantics angle but I don't think it's actually related; semantics are a separate issue.
The reason the animation appears to work in the example you link to doesn't actually have anything to do with the form elements or semantics – rather, it's cheating by animating the `max-height` of the tab content from `0` to `100vh`.
This can be done just as easily without all the form stuff, but it's a bad solution to the accordion animation problem, because (1) it assumes that accordion content will never exceed the height of the viewport (what about on phones in landscape mode? you're only talking a few hundred pixels there), and (2) CSS will ease between the actual minimum and maximum values without regard for where the element's true height actually stops changing, i.e. it will animate from 0 to 100vh in the duration requested even if the height only ended up being like 20px and thus visually stops changing 5% of the way into the transition – so whatever duration and easing you specified isn't actually being rendered in the way that you wanted. If you specified an `ease-out` for example (starts fast, slows down at the end), you'd just get a super fast linear-looking transition that ends much quicker than you planned and never has the slow easing at the end (because CSS is actually still transitioning the `max-height` property which is no longer having any effect on your element that's much shorter than the max-height).
The reason the animation appears to work in the example you link to doesn't actually have anything to do with the form elements or semantics – rather, it's cheating by animating the `max-height` of the tab content from `0` to `100vh`.
This can be done just as easily without all the form stuff, but it's a bad solution to the accordion animation problem, because (1) it assumes that accordion content will never exceed the height of the viewport (what about on phones in landscape mode? you're only talking a few hundred pixels there), and (2) CSS will ease between the actual minimum and maximum values without regard for where the element's true height actually stops changing, i.e. it will animate from 0 to 100vh in the duration requested even if the height only ended up being like 20px and thus visually stops changing 5% of the way into the transition – so whatever duration and easing you specified isn't actually being rendered in the way that you wanted. If you specified an `ease-out` for example (starts fast, slows down at the end), you'd just get a super fast linear-looking transition that ends much quicker than you planned and never has the slow easing at the end (because CSS is actually still transitioning the `max-height` property which is no longer having any effect on your element that's much shorter than the max-height).