I have noticed in the last couple years a lot of web forms, if they have cancel at all, it is a link. I assume this is to drive the person to the UI element, a button in this case, that 99% of the population would want, but still keeping the cancel element there for those who otherwise wouldn't know (?) they could navigate away.
While I see the value of directing the user, using different elements seems like it could in itself provide a useability challenge. Thoughts?