@siblingpastry true. But that doesn’t make it moot. You can also apply aria-disabled which will inform the screen reader that it’s “dimmed.”
Here is a screencast of VoiceOver reading two buttons. The first button has no aria attributes. The second button has the following:
aria-hidden=”true” aria-disabled=”true”
You can see that the button label is denoted as disabled (but only for screen readers) yet still reads the label. And it can be tabbed to.