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Originally Posted by Jellby
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No, that's web pages and maybe even only paper. Also not even exactly true on paper, two different font family/faces at same pt size can be wildly different in size. The 1/96 in = 1pt will only 100% apply to word proccessor or PDF print to paper and only for dimensions of everything not actually a font. For clarity all non-font dimensions used in documents for paper or PDF should use inchs or mm.
Almost all ereader platforms use 12pt = 1 em (which only really matters on indent, margins and padding as all the fonts will be relative and scaled by user, those scale with font too.). The only common exception is things like first line indent on kepub, not sure what else is odd on kepub, but the obvious difference on first line indent on kepub vs epub and kindle vanishes if em rather than pt is used.
Wikipedia articles on typography tend to paper or web (esp CSS & HTML) and are not always accurate for those.
While ebooks use HTML, and unless old mobi, also CSS they are not web pages rendered by regular browsers. Even the regular browsers may have user changeable settings for scaling css to real pixels.
Experiment. You will find web pages in a browser vs ebook are not using the same rules on the common platforms (some Android apps simply ignore som or all of CSS or inline styles anyway).
Also look at kf7/old mobi, KF8/azw3, ADE, epub2 and epub3 specs vs current web pages and browsers. The ebooks are a subset and because of easy user font slider, margins, line spacing etc and pagination some stuff would be crazy to work the same way on ebooks as web.
Also only PDFs absolutely use absolute sizes. Web pages only mostly do when printed to paper, but a web page might have separate screen and paper CSS. Also "responsive" websites mostly work differently to an ebook reflowing to app/program window or physical screen size.