The answer is, theses days, purely a function of implementation reality. It don’t work on interactive elements or indeed any focusable elements, regardless of their semantics.
role=none is used on a non-interactive element such as
aside, its role semantics are suppressed. The role is not exposed in the browser accessibility tree and is therefore not announced by screen readers.
tabindex attribute is added to the element, making it focusable, the role semantics are no longer suppressed. Likewise on controls, such as
input type=text, the role semantics are not suppressed. The role is exposed in the browser accessibility tree and is announced by screen readers.
Try it for yourself:
For a complete list of where and when ARIA attributes are allowed to be used on HTML elements, refer to the ARIA in HTML specification.