The way I've understood it, the tag is used to open and close content like a popup alert. What I fail to understand is what advantages the tag has compared to just using a "div" and styling it with css and adding functionality to it with js. It also seems counter intuitive to manipulate the "open" property in order to show/hide the content instead of using display:none/block; with css.
I also don't understand exactly which scenarios would be considered a dialog box. Is a form login box a dialogbox? What about a popup telling you to disable adblock? Are all popups that can be hidden considered dialog boxes?