https://bugs.winehq.org/show_bug.cgi?id=43716
--- Comment #4 from Nikolay Sivov bunglehead@gmail.com --- UnitsPerEm field has nothing to do with font size. It was likely set to match target size for simplicity, to have global font metrics to have exact predefined values. I don't think there's a reason we can't use common 2048 or 1000 for this field, maybe with some adjustments to sfnt2fon.