Correct me if I'm wrong, but the math behind 1em -> 16 px is valid only for the default browser's settings I believe. If user has changed the default fontSize the "1em" means a size equals to the default, normal font.
That's correct and just what I come to say
That is my assumption because em totally depends on parents size so we can't say it depends on browser default because em uses closest parent size and the default is the last option for us.
Well your point also right if em is using browser size as a parent size.
It depends on parent font size
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