Pixel of Shapesize does not match Pixel of Fontsize

We recently noticed that the px hight of an shape e.g. regtangle is not the same like the px hight of a font (Capital letter).

I have set a fontsize to 300 in the sidebar menu.
→ Expecting the hight of the capital letter would be then 300px

At the same time I have drawn a rectangle and set the hight to 300px in the sidebar menu
→ Expeting the hight would be the same like the capital letter.

But its not.
What do I wrong? Is this a setting (pt vs. px) thing?
Anyone else noticed this?

See Testfile:
Testfile

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