1rem is the font size of the html element, which if you don't set it otherwise, is relative to user-agent decisions about what 1rem is. Which
could be related to screen size or density, but it's up to the user-agent, I don't know if any adjust it so automatically by default (although it would make a lot of sense).
It is, in actual practice, based on user preferences though, if you set your browser to display fonts bigger, 1rem will be bitter. 16px or pt... might not be? So hard to keep track, this stuff is such an accretion of workarounds on top of legacies on top of odd choices.