Windows uses 72 dpi and this can be changed. I can't remember anything about the Mac, and I used to be reasonably well versed.
On the web, you should never use pt for sizing text. Most everything is done using ems, percent and px. And many will tell you, including me, not to use px either.
If px makes your fonts huge, then there is inheritance going on that shouldn't be there. Which browser?
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