I'm quite decided to use links to indicate that the user will be taken to page with content, and to use button, when the user takes some action. There is pretty clear distinction between those, so it should be obvious which to use in the particular case.
But what(link, button, something else?) should I use for new item navigation, that will take the user to the new item form, where he can fill the input fields about the item and hit the create button? It's neither a page where the user can read static content, nor it's an action - hitting the new item doesn't create a new resource.