As noticed [here](https://gitlab.com/gitlab-org/gitlab/-/merge_requests/109521#note_1259904217), when user provides custom content to the dropdown item, having `div` as a content wrapper would be semantically more correct > we seem to have mixed `div`s and `span`s content in the dropdown. I guess this is related to custom content. Not a big deal but we can follow up with an issue to ensure that the `gl-collapsible-listbox` uses `div`s for content wrappers.