[TASK] Use correct html element for actions in RecordList

Differentiate between tags 'a' and 'button' in the record list.
An a-tag opens a page, a button triggers an action.

Additionally the change includes 3 accessibility related issues:

Implement browser "tooltips" (ie title attributes) on a-tags
and button-tags as Bootstrap tooltips.

Add aria-haspopup="dialog" on buttons that open a Bootstrap modal
which are implemented as ARIA role dialog.

Remove attribute role="group" from elements without accessible name.

Resolves: #92652
Releases: master
Change-Id: I685c7713edc4a4dfc6568c59c3e921ce951d26f9
Reviewed-on: https://review.typo3.org/c/Packages/TYPO3.CMS/+/66237


Tested-by: Andreas Fernandez <a.fernandez@scripting-base.de>
Tested-by: core-ci <typo3@b13.com>
Tested-by: Benni Mack <benni@typo3.org>
Reviewed-by: Andreas Fernandez <a.fernandez@scripting-base.de>
Reviewed-by: Benni Mack <benni@typo3.org>