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Description
CSS masking https://drafts.fxtf.org/css-masking-1/#valdef-clip-path-fill-box references the "object bounding box" which is used when computing the geometry of a clip-path to apply to a CSS box.
SVG https://svgwg.org/svg2-draft/coords.html#TermObjectBoundingBox defines the bounding box as " the tightest fitting rectangle aligned with the axes of that element's user coordinate system that entirely encloses it and its descendants." but for CSS this needs a tighter definition; it needs to specify whether that includes ink overflow (e.g. box-shadow), outlines, and how it interacts with overflow:hidden on the element.
There is a lack of browser interop here: https://codepen.io/smfr/pen/jOMyVLO