That would be reasonable, but the CSS standard says:
"If the pixel density of the output device is very different from that of a typical computer display, the user agent should rescale pixel values."
It then goes on to define a "reference pixel" in terms of arclength subtended within the user's field of vision. On reflection, I suppose this is sufficiently different from pt/in/cm (which measure absolute length) to merit its own separate measure; I just wish they hadn't used the term "pixel" for it. Because "pixel" already means something else and the arclength subtended by a pixel in a "typical computer display" has changed considerably over the last twenty years.