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Yes, I have a table now of Points to Em. though it's a simple ratio.
16pt approx 1.4em
It seems points/12 = ems
Examination of text with no first line indent, but a left margin (the body text = zero margin) is also spaced half the expected distance on a Kobo compared to every other reader and app. Thus Kobo are maybe dividing points by 24 if they "really" use ems (since the fonts rescale, obviously the Kobo converts points).
All the ePubs that I have that display same on the Kobo as everything else use em for left margin or indent.
The Kobo GUI replacement for indent is too much a blunt hammer, as it will not fix margins and sets ALL < p > tag indents to same settting.
So workaround is to edit the CSS. I use the same small range of point sizes for everything so not hard.
It's annoying that:
1) The Kobo H2O obviously using the wrong factor to convert pt in CSS to whatever it really uses.
2) That Calibre doesn't convert ALL points to ems, because eBooks are basically a sort of HTML, and unlike paper or PDF, supposed to scale, which is what "em" is for.
Wordprocessors still assume paper, hence Inch/Centimetre/Points and not "em" which are not really absolute.
PDFs are the ultimate evil unless you print everything or have a mythical pull out screen that does 1/2 A4, A4 portrait, A3 landscape. Or a 19" 4K screen and a desk. PDFs invented to preview and interchange for paper output.
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