As I noted, if you convert the type to paths before saving, the files will be identical when scaled, to the same size, save for floating point rounding errors. Similarly, if you scale the pixel image appropriately, it will come out to the correct size. Moreover, that such measures are different argues for the need for scaling.
That the American Printer's Point was 72.27 points to the inch is a matter of historical record. Yes, there were systems and rulers which used 72 points per inch, and that became the standard with PostScript, but if one bought and set metal type on an American body, the points which they were measured by were 72.27 to the inch. I've got Pica sticks to that measure, and more metal type so cast than I'd care to weigh.
At work, XyVision is a system rooted in the old standard, so I constantly have to explain why its 10 pt. type is 9.96 points when a PDF is examined using a tool such as Pitstop.
Should anyone else ever need to work w/ such systems:
To round out this classic Schaedler Rule, we have placed Printer’s Points & Picas down the center. These are the original points & picas still used in the printing industry — where six picas are equal to .99576 of an inch, not quite a whole inch. We’ve coated this entire Single “A” rule with a blue color tinge so it will be easier to find on a cluttered work-table.