One of my current projects.

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If someone visits the site without JS enabled, they are a fool.

Previously they were hardly fools, just sight-impaired. Most new screen readers now support Javascript but older ones don’t.

The other group, for whom this is still a issue, are those behind corporate firewalls. I haven’t read into coverage of these firewalls but it might even hold for those on a university offered connection on campus. Not to long ago I came upon someone mentioning a few of the most used big-scale firewalls showing they do not allow Javascript. This brings a second problem as it is not the browser disabling it and the browser will therefore not go and show you the contents of the NOSCRIPT-element.

Finally, according to NoScript, experts do agree your browser is safer with Javascript disabled.

All this considered, there is still no reason to use links instead of buttons. As you can make buttons blend in as much as you want with your CSS.