Ruby on Rails tags and HTML tags
Using the Rails tag helpers will have quite a lot of overhead compared to just writing an html tag in ERB (or Haml or Slim). This is usually an acceptable trade-off for readability and performance when working with "dynamic html" (in the sense of markup generated with server-side input), but is completely unnecessary if there is no interpolation.
Mostly just common sense - Rails tag helpers (and all their derivatives such as form helpers) are not meant to be a complete replacement for writing HTML in your views, but rather as utilities that make it easy and simple to bind variables to attributes and tag content. They also make it easy to create your own helper methods where you create HTML programmatically instead of using string concatenation.
TL; DR; Using best practice where applicable
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