Should I replace links from "a" to "div with js redirect"?

Question

Search Engine Optimization

As you know, links on a page transfer weight to other pages + there is some rule that there should not be more than 100 internal links on a page,
etc. , replace them with "div with js redirect to the right place".
Question: Is this the norm or is it considered cheating the search engine?
PS: they don't seem to be punished for this, but I consider it a swindle. There is no real reason other than to reduce the number of "a" tags, and so it's just a scam.

Answer 1

Search engines still catch such transitions. Not 100% of the time, but still

Answer 2

There is no benefit from this. These are all vestiges of the early 2000s...