https://drafts.csswg.org/css-cascade/#specified says:
guaranteeing that a specified value exists for every property on every element.
Similarly, https://drafts.csswg.org/css-cascade/#intro says:
The cascading and defaulting process takes a set of declarations as input, and outputs a specified value for each property on each element.
Those two paragraphs, and probably a couple more, should mention "for each element of the flat tree", or something like that, probably, to be in accordance with the resolutions in #1964 and #1548.