In what situations would using <button type="submit"></button> be more beneficial than <input type="submit"> in PHP form processing?

Using `<button type="submit"></button>` can be more beneficial than `<input type="submit">` in PHP form processing when you need to include additional HTML elements inside the button tag, such as icons, text formatting, or styling. This allows for more flexibility in designing the submit button. Additionally, using a button tag allows for better accessibility features, such as including a descriptive text for screen readers.

&lt;form method=&quot;post&quot; action=&quot;process_form.php&quot;&gt;
    &lt;input type=&quot;text&quot; name=&quot;username&quot; placeholder=&quot;Username&quot;&gt;
    &lt;input type=&quot;password&quot; name=&quot;password&quot; placeholder=&quot;Password&quot;&gt;
    &lt;button type=&quot;submit&quot;&gt;Submit&lt;/button&gt;
&lt;/form&gt;