It's a matter of getters and setters being defined for well-known attributes on the DOM element indeed. This is why it doesn't work of 'x', the 'x' HTML attribute doesn't have a getter and a setter defined on the 'x' property of the DOM element (You can try defining custom getters and setters with defineProperty that call getAttribute and setAttribute if you want to experiment - I haven't experimented but I expect this to work and I think that's how predefined properties work).

For 'value', MDN says:

> it can be altered or retrieved at any time using JavaScript to access the respective HTMLInputElement object's value property

While it doesn't say it is implemented using a setter and a getter (I suspect because it doesn't need to go into such details that are confusing if you don't know this mechanism), I think this is what it implies. I believe this can be found in the spec of the Javascript implementation of DOM.

So it is as "easy" as it looks (note my phrasing totally allows you to find it looks difficult): for well-known HTML attributes, there are usually getters and setters for the corresponding DOM property. Usually, it's the same string, sometimes there's a conversion, for instance with booleans (for the open and the hidden attributes).