The definition of the content property says "Computed value: As specified below.".
But it doesn't seem to specify below.
And there are actually some interesting questions to answer, such as what the computed value is for elements when the specified value is one of the value types that apply only to pseudo-elements and not elements (since it says "Applies to: ::before, ::after, ::marker, and page margin boxes. Image and url values can apply to all elements.").