When an anchor-positioned element is tethered against an anchor that has a transform (or is contained by something with a transform), resolve anchor() and anchor-size() functions against the bounding box of the transformed anchor.
This behavior is crucial for creating sophisticated UI effects where elements need to remain logically connected while one of them is being transformed. Consider a tooltip that points to a button. If the button rotates or scales on hover, you want the tooltip to move along with it, maintaining its relative position.