There is a discrepancy between spec and implementations.
https://drafts.csswg.org/css-transforms-2/#transform-style-property
Value: auto | flat | preserve-3d
Initial: auto
A value of "flat" for transform-style establishes a stacking context, and establishes a 3D rendering context.
Chrome, Edge, Firefox and Safari support flat and preserve-3d, but not auto; they have initial value flat. I suspect they do not establish a stacking context and 3D rendering context whenever transform-style is flat.