Difference in performance between img tag elements vs divs with background images?

Question

Are there any differences in performance or load/caching behavior when displaying images in img tags vs divs with image backgrounds?

My example:

Answer 1

Technical differences yes, most notably you can set the width/height of an IMG tag and it will stretch the image, which can be useful in some situations.

The main thing you've got to keep in mind though is the context of the image within the HTML document. If the image is content, say an image in a gallery, I'd use a IMG tag. If it is just part of the interface I might use a div instead.