Import Cobalt 21.master.0.253153
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/animated-occlusion.html b/src/third_party/web_platform_tests/intersection-observer/v2/animated-occlusion.html
new file mode 100644
index 0000000..fa69733
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/animated-occlusion.html
@@ -0,0 +1,73 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+#target {
+  width: 100px;
+  height: 100px;
+  background-color: green;
+}
+@keyframes rotate {
+  from {
+    transform: rotate(0deg);
+  }
+  to {
+    transform: rotate(45deg);
+  }
+}
+#occluder {
+  will-change: transform;
+  width: 100px;
+  height: 100px;
+  background-color: blue;
+}
+</style>
+
+<div id="target"></div>
+<div id="occluder"></div>
+
+<script>
+var vw = document.documentElement.clientWidth;
+var vh = document.documentElement.clientHeight;
+var delay = 100;
+var entries = [];
+var target;
+var occluder;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  occluder = document.getElementById("occluder");
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 in a single document using the implicit root, with an animated occluding element.", delay);
+
+function step0() {
+  occluder.style.animation = "rotate .1s linear";
+  step_timeout(() => {
+    runTestCycle(step1, "occluder.style.animation = 'rotate .1s linear'", delay);
+  }, 50);
+  checkLastEntry(entries, 0, [0, 100, 0, 100, 0, 100, 0, 100, 0, vw, 0, vh, true, true]);
+}
+
+function step1() {
+  checkLastEntry(entries, 1, [0, 100, 0, 100, 0, 100, 0, 100, 0, vw, 0, vh, true, false]);
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/blur-filter.html b/src/third_party/web_platform_tests/intersection-observer/v2/blur-filter.html
new file mode 100644
index 0000000..8cf6306
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/blur-filter.html
@@ -0,0 +1,65 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+#target {
+  width: 100px;
+  height: 100px;
+  background-color: green;
+}
+#occluder {
+  margin-top: 10px;
+  width: 100px;
+  height: 100px;
+  background-color: blue;
+  filter: blur(50px);
+}
+</style>
+
+<div id="target"></div>
+<div id="occluder"></div>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+var occluder;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  occluder = document.getElementById("occluder");
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 in a single document using the implicit root, with an occluding element.", delay);
+
+function step0() {
+  // Occluding elements with opacity=0 should not affect target visibility.
+  occluder.style.opacity = "0";
+  runTestCycle(step2, "occluder.style.opacity = 0", delay);
+
+  // First notification should report occlusion due to blur filter.
+  checkLastEntry(entries, 0, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, false]);
+}
+
+function step2() {
+  checkLastEntry(entries, 1, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, true]);
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/box-shadow.html b/src/third_party/web_platform_tests/intersection-observer/v2/box-shadow.html
new file mode 100644
index 0000000..765fa8b
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/box-shadow.html
@@ -0,0 +1,67 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+iframe {
+  width: 100px;
+  height: 100px;
+  border: 0;
+}
+#box-shadow {
+  display: inline-block;
+  box-shadow: -50px -50px 0 50px rgba(255, 0, 0, 0.7);
+}
+</style>
+
+<iframe id=target srcdoc="<!DOCTYPE html><div>Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum.</div>"></iframe><div id=box-shadow></div>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+var occluder;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  occluder = document.getElementById("box-shadow");
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  let observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 observing an iframe element.", delay);
+
+function step0() {
+  occluder.style.boxShadow = "none";
+  runTestCycle(step1, 'occluder.style.boxShadow = "none"', delay);
+  assert_equals(entries.length, 1, "Initial notification.");
+  assert_equals(entries[0].isVisible, false, "Initially occluded.");
+}
+
+function step1() {
+  occluder.style.boxShadow = "";
+  runTestCycle(step2, 'occluder.style.boxShadow = ""', delay);
+  assert_equals(entries.length, 2, "Notification after removing box shadow.");
+  assert_equals(entries[1].isVisible, true, "Visible when box shadow removed.");
+}
+
+function step2() {
+  assert_equals(entries.length, 3, "Notification after re-adding box shadow.");
+  assert_equals(entries[2].isVisible, false, "Occluded when box shadow re-added.");
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/cross-origin-effects.sub.html b/src/third_party/web_platform_tests/intersection-observer/v2/cross-origin-effects.sub.html
new file mode 100644
index 0000000..5f328be
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/cross-origin-effects.sub.html
@@ -0,0 +1,65 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+</style>
+
+<div id="container">
+  <iframe src="http://{{domains[www1]}}:{{ports[http][0]}}/intersection-observer/resources/v2-subframe.html"></iframe>
+</div>
+
+<script>
+async_test(function(t) {
+  let container = document.getElementById("container");
+  let iframe = document.querySelector("iframe");
+
+  function step0(event) {
+    assert_equals(event.data,"");
+  }
+
+  function step1(event) {
+    container.style.opacity = "0.99";
+    assert_equals(JSON.stringify(event.data),
+                  JSON.stringify([true]));
+  }
+
+  function step2(event) {
+    container.style.opacity = "";
+    assert_equals(JSON.stringify(event.data),
+                  JSON.stringify([false]));
+  }
+
+  function step3(event) {
+    container.style.transform = "skew(30deg)";
+    assert_equals(JSON.stringify(event.data),
+                  JSON.stringify([true]));
+  }
+
+  function step4(event) {
+    assert_equals(JSON.stringify(event.data),
+                  JSON.stringify([false]));
+  }
+
+  let steps = [step0, step1, step2, step3, step4];
+
+  window.addEventListener("message", event => {
+    if (steps.length) {
+      t.step(steps.shift(), t, event);
+      waitForFrame(t, () => {
+        iframe.contentWindow.postMessage("", "*")
+      });
+    } else {
+      t.done();
+    }
+  });
+
+}, "Intersection observer V2 test with visual effects on iframe.");
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/cross-origin-occlusion.sub.html b/src/third_party/web_platform_tests/intersection-observer/v2/cross-origin-occlusion.sub.html
new file mode 100644
index 0000000..4c2f286
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/cross-origin-occlusion.sub.html
@@ -0,0 +1,69 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+iframe {
+  width: 300px;
+  height: 150px;
+  border: none;
+}
+#occluder {
+  will-change: transform;
+  width: 100px;
+  height: 100px;
+  background-color: green;
+}
+</style>
+
+<iframe src="http://{{domains[www1]}}:{{ports[http][0]}}/intersection-observer/resources/v2-subframe.html"></iframe>
+<div id="occluder"></div>
+
+<script>
+async_test(function(t) {
+  let iframe = document.querySelector("iframe");
+  let occluder = document.getElementById("occluder");
+
+  function step0(event) {
+    assert_equals(event.data,"");
+  }
+
+  function step1(event) {
+    occluder.style.marginTop = "-150px";
+    assert_equals(JSON.stringify(event.data),
+                  JSON.stringify([true]));
+  }
+
+  function step2(event) {
+    occluder.style.marginTop = "";
+    assert_equals(JSON.stringify(event.data),
+                  JSON.stringify([false]));
+  }
+
+  function step3(event) {
+    assert_equals(JSON.stringify(event.data),
+                  JSON.stringify([true]));
+  }
+
+  let steps = [step0, step1, step2, step3];
+
+  window.addEventListener("message", event => {
+    if (steps.length) {
+      t.step(steps.shift(), t, event);
+      waitForFrame(t, () => {
+        iframe.contentWindow.postMessage("", "*");
+      });
+    } else {
+      t.done();
+    }
+  });
+
+}, "Intersection observer V2 test with occlusion of target in iframe.");
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/delay-test.html b/src/third_party/web_platform_tests/intersection-observer/v2/delay-test.html
new file mode 100644
index 0000000..e3906ea
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/delay-test.html
@@ -0,0 +1,89 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+#target {
+  width: 100px;
+  height: 100px;
+  background-color: green;
+}
+#occluder {
+  width: 100px;
+  height: 100px;
+  background-color: blue;
+}
+</style>
+
+<div id="target"></div>
+<div id="occluder"></div>
+
+<script>
+async_test(t => {
+  let entries = [];
+  let delay = 100;
+  let target = document.getElementById("target");
+  let occluder = document.getElementById("occluder");
+
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  let observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  // The first notification should be sent without delay.
+  waitForNotification(t, t.step_func(step0));
+
+  function waitForDelay(timerExpiredBeforeLastFrame, nextStep) {
+    requestAnimationFrame(t.step_func(() => {
+      if (timerExpiredBeforeLastFrame) {
+        // New notifications should have been generated during the previous
+        // frame and delivered by now.
+        assert_equals(entries.length, 2);
+        assert_greater_than(entries[1].time - entries[0].time, delay);
+        assert_false(entries[1].isVisible);
+        nextStep();
+      } else {
+        // Observer may not have updated yet. Wait for next frame.
+        let timerExpired = performance.now() - entries[0].time >= delay;
+        waitForDelay(timerExpired, nextStep);
+      }
+    }));
+  }
+
+  function step0() {
+    assert_equals(entries.length, 1);
+    assert_true(entries[0].isVisible);
+    // This should trigger a notification on the next run.
+    occluder.style.marginTop = "-10px";
+    // Enter a rAF loop until the delay timer expires.
+    waitForDelay(false, step1);
+  }
+
+  function step1() {
+    occluder.style.marginTop = "10px";
+    // This style invalidation should cause a frame to run before the observer
+    // can generate a notification (due to delay parameter). Make sure the
+    // notification will still be generated even if we don't force more frames
+    // with a rAF loop.
+    t.step_timeout(() => {
+      assert_equals(entries.length, 3);
+      assert_true(entries[0].isVisible);
+      t.done();
+    }, 2 * delay);
+  }
+
+}, "'delay' parameter throttles frequency of notifications.");
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/drop-shadow-filter-vertical-rl.html b/src/third_party/web_platform_tests/intersection-observer/v2/drop-shadow-filter-vertical-rl.html
new file mode 100644
index 0000000..fc5b145
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/drop-shadow-filter-vertical-rl.html
@@ -0,0 +1,66 @@
+<!DOCTYPE html>
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 150px;
+}
+#target {
+  width: 100px;
+  height: 100px;
+  background-color: green;
+  float: left;
+}
+#occluder {
+  float: left;
+  margin-left: 10px;
+  width: 100px;
+  height: 100px;
+  background-color: blue;
+  filter: drop-shadow(-50px 0);
+  writing-mode: vertical-rl;
+}
+</style>
+
+<div id="target"></div>
+<div id="occluder"></div>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+var occluder;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  occluder = document.getElementById("occluder");
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 in a single document using the implicit root, with an occluding element.", delay);
+
+function step0() {
+  // Occluding elements with opacity=0 should not affect target visibility.
+  occluder.style.opacity = "0";
+  runTestCycle(step2, "occluder.style.opacity = 0", delay);
+
+  // First notification should report occlusion due to drop shadow filter.
+  checkLastEntry(entries, 0, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, false]);
+}
+
+function step2() {
+  checkLastEntry(entries, 1, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, true]);
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/iframe-target.html b/src/third_party/web_platform_tests/intersection-observer/v2/iframe-target.html
new file mode 100644
index 0000000..53fbff8
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/iframe-target.html
@@ -0,0 +1,45 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+iframe {
+  width: 150px;
+  height: 100px;
+  border: 0;
+}
+</style>
+
+<iframe srcdoc="<!DOCTYPE html><div>Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum.</div>"></iframe>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+
+runTestCycle(function() {
+  target = document.querySelector("iframe");
+  assert_true(!!target, "target exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 observing an iframe element.", delay);
+
+function step0() {
+  checkLastEntry(entries, 0, [0, 150, 0, 100, 0, 150, 0, 100, 0, 800, 0, 600, true, true]);
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/inline-occlusion.html b/src/third_party/web_platform_tests/intersection-observer/v2/inline-occlusion.html
new file mode 100644
index 0000000..e4b097e
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/inline-occlusion.html
@@ -0,0 +1,62 @@
+<!DOCTYPE html>
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+.testdiv {
+  font-size: 24px;
+}
+</style>
+
+<div class="testdiv">This is the <span id="target">target</span>.</div>
+<div class="testdiv" id="occluder">This is the occluder.</div>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+var occluder;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  occluder = document.getElementById("occluder");
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 in a single document using the implicit root, with an occluding element.", delay);
+
+function step0() {
+  occluder.style.marginTop = "-10px";
+  runTestCycle(step1, "occluder.style.marginTop = '-10px'", delay);
+  assert_equals(entries.length, 1);
+  assert_true(entries[0].isVisible);
+}
+
+function step1() {
+  // Occluding elements with opacity=0 should not affect target visibility.
+  occluder.style.opacity = "0";
+  runTestCycle(step2, "occluder.style.opacity = 0", delay);
+  assert_equals(entries.length, 2);
+  assert_false(entries[1].isVisible);
+}
+
+function step2() {
+  assert_equals(entries.length, 3);
+  assert_true(entries[2].isVisible);
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/position-relative.html b/src/third_party/web_platform_tests/intersection-observer/v2/position-relative.html
new file mode 100644
index 0000000..4cdc429
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/position-relative.html
@@ -0,0 +1,49 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+.relpos {
+  position: relative;
+}
+</style>
+
+<div id="target" class="relpos">
+  <div class="relpos">
+    <img border="0" width="100" height="100" src=""/>
+  </div>
+</div>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  assert_true(!!target, "target exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 observing a position:relative div containing a position:relative child");
+
+function step0() {
+  assert_equals(entries.length, 1, "First notification.");
+  assert_true(entries[0].isVisible, "Target is visible.");
+}
+</script>
+
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/scaled-target.html b/src/third_party/web_platform_tests/intersection-observer/v2/scaled-target.html
new file mode 100644
index 0000000..f48f079
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/scaled-target.html
@@ -0,0 +1,62 @@
+<!DOCTYPE html>
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+#iframe {
+  width: 100px;
+  height: 100px;
+  border: 0;
+  margin-bottom: 10px;
+}
+#occluder {
+  width: 100px;
+  height: 100px;
+  background-color: blue;
+  position: relative;
+}
+</style>
+
+<iframe id="iframe" src="../resources/scaled-target-subframe.html"></iframe>
+<div id="occluder"></div>
+
+<script>
+async_test(function(t) {
+  let iframe = document.getElementById("iframe");
+
+  function step0(event) {
+    assert_equals(event.data, "");
+  }
+
+  function step1(event) {
+    iframe.style.transform = "scale(2)";
+    assert_equals(JSON.stringify(event.data),
+                  JSON.stringify([true]));
+  }
+
+  function step2(event) {
+    assert_equals(JSON.stringify(event.data),
+                  JSON.stringify([false]));
+  }
+
+  let steps = [step0, step1, step2];
+
+  window.addEventListener("message", event => {
+    if (steps.length) {
+      t.step(steps.shift(), t, event);
+      waitForFrame(t, () => {
+        iframe.contentWindow.postMessage("", "*")
+      });
+    } else {
+      t.done();
+    }
+  });
+
+}, "IntersectionObserver V2 test with scale applied to target.");
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/simple-effects.html b/src/third_party/web_platform_tests/intersection-observer/v2/simple-effects.html
new file mode 100644
index 0000000..baf3220
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/simple-effects.html
@@ -0,0 +1,72 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+#target {
+  width: 100px;
+  height: 100px;
+  background-color: green;
+}
+#effects {
+  opacity: 1;
+  filter: none;
+}
+</style>
+
+<div id="effects">
+  <div id="target"></div>
+</div>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+var effects;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  effects = document.getElementById("effects");
+  assert_true(!!target, "target exists");
+  assert_true(!!effects, "effects exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 in a single document using the implicit root, with a non-zero opacity ancestor.", delay);
+
+function step0() {
+  effects.style.opacity = "0.99";
+  runTestCycle(step1, "effects.style.opacity = 0.99", delay);
+  checkLastEntry(entries, 0, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, true]);
+}
+
+function step1() {
+  effects.style.opacity = "1";
+  runTestCycle(step2, "effects.style.opacity = 1", delay);
+  checkLastEntry(entries, 1, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, false]);
+}
+
+function step2() {
+  effects.style.filter = "grayscale(50%)";
+  runTestCycle(step3, "effects.style.filter = grayscale(50%)", delay);
+  checkLastEntry(entries, 2, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, true]);
+}
+
+function step3() {
+  checkLastEntry(entries, 3, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, false]);
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/simple-occlusion-svg-foreign-object.html b/src/third_party/web_platform_tests/intersection-observer/v2/simple-occlusion-svg-foreign-object.html
new file mode 100644
index 0000000..588ec2a
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/simple-occlusion-svg-foreign-object.html
@@ -0,0 +1,71 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+#target {
+  width: 100px;
+  height: 100px;
+  background-color: green;
+}
+#occluder {
+  width: 100px;
+  height: 100px;
+  background-color: blue;
+}
+</style>
+
+<div id="target"></div>
+<svg id="svg" style="display: block">
+  <foreignObject>
+    <div id="occluder"></div>
+  </foreignObject>
+</svg>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+var occluder;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  occluder = document.getElementById("occluder");
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 in a single document using the implicit root, with an occluding element.", delay);
+
+function step0() {
+  svg.style.marginTop = "-10px";
+  runTestCycle(step1, "svg.style.marginTop = '-10px'", delay);
+  checkLastEntry(entries, 0, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, true]);
+}
+
+function step1() {
+  // Occluding elements with opacity=0 should not affect target visibility.
+  svg.style.opacity = "0";
+  runTestCycle(step2, "occluder.style.opacity = 0", delay);
+  checkLastEntry(entries, 1, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, false]);
+}
+
+function step2() {
+  checkLastEntry(entries, 2, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, true]);
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/simple-occlusion.html b/src/third_party/web_platform_tests/intersection-observer/v2/simple-occlusion.html
new file mode 100644
index 0000000..f3ce518
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/simple-occlusion.html
@@ -0,0 +1,67 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+#target {
+  width: 100px;
+  height: 100px;
+  background-color: green;
+}
+#occluder {
+  width: 100px;
+  height: 100px;
+  background-color: blue;
+}
+</style>
+
+<div id="target"></div>
+<div id="occluder"></div>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+var occluder;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  occluder = document.getElementById("occluder");
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 in a single document using the implicit root, with an occluding element.", delay);
+
+function step0() {
+  occluder.style.marginTop = "-10px";
+  runTestCycle(step1, "occluder.style.marginTop = '-10px'", delay);
+  checkLastEntry(entries, 0, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, true]);
+}
+
+function step1() {
+  // Occluding elements with opacity=0 should not affect target visibility.
+  occluder.style.opacity = "0";
+  runTestCycle(step2, "occluder.style.opacity = 0", delay);
+  checkLastEntry(entries, 1, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, false]);
+}
+
+function step2() {
+  checkLastEntry(entries, 2, [0, 100, 0, 100, 0, 100, 0, 100, 0, 800, 0, 600, true, true]);
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/text-editor-occlusion.html b/src/third_party/web_platform_tests/intersection-observer/v2/text-editor-occlusion.html
new file mode 100644
index 0000000..2edb7bb
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/text-editor-occlusion.html
@@ -0,0 +1,62 @@
+<!DOCTYPE html>
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+.testdiv {
+  font-size: 24px;
+}
+</style>
+
+<div class="testdiv">Target: <input id="target" type="text"></input></div>
+<div class="testdiv" id="occluder">This is the occluder.</div>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+var occluder;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  occluder = document.getElementById("occluder");
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  var observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 in a single document using the implicit root, with an occluding element.", delay);
+
+function step0() {
+  occluder.style.marginTop = "-10px";
+  runTestCycle(step1, "occluder.style.marginTop = '-10px'", delay);
+  assert_equals(entries.length, 1);
+  assert_true(entries[0].isVisible);
+}
+
+function step1() {
+  // Occluding elements with opacity=0 should not affect target visibility.
+  occluder.style.opacity = "0";
+  runTestCycle(step2, "occluder.style.opacity = 0", delay);
+  assert_equals(entries.length, 2);
+  assert_false(entries[1].isVisible);
+}
+
+function step2() {
+  assert_equals(entries.length, 3);
+  assert_true(entries[2].isVisible);
+}
+</script>
diff --git a/src/third_party/web_platform_tests/intersection-observer/v2/text-shadow.html b/src/third_party/web_platform_tests/intersection-observer/v2/text-shadow.html
new file mode 100644
index 0000000..cdfc1a2
--- /dev/null
+++ b/src/third_party/web_platform_tests/intersection-observer/v2/text-shadow.html
@@ -0,0 +1,70 @@
+<!DOCTYPE html>
+<meta name="viewport" content="width=device-width,initial-scale=1">
+<script src="/resources/testharness.js"></script>
+<script src="/resources/testharnessreport.js"></script>
+<script src="../resources/intersection-observer-test-utils.js"></script>
+
+<style>
+body, html {
+  margin: 0;
+}
+pre, #log {
+  position: absolute;
+  top: 0;
+  left: 200px;
+}
+iframe {
+  width: 100px;
+  height: 100px;
+  border: 0;
+}
+#text-shadow {
+  display: inline-block;
+  font-size: 144px;
+  font-weight: 1000;
+  color: rgba(0, 0, 0, 0);
+  text-shadow: -100px 0 0 rgba(255, 0, 0, .7);
+}
+</style>
+
+<iframe id=target srcdoc="<!DOCTYPE html><div>Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum. Lorem ipsum.</div>"></iframe><div id=text-shadow>O</div>
+
+<script>
+var delay = 100;
+var entries = [];
+var target;
+var occluder;
+
+runTestCycle(function() {
+  target = document.getElementById("target");
+  occluder = document.getElementById("text-shadow");
+  assert_true(!!target, "target exists");
+  assert_true(!!occluder, "occluder exists");
+  let observer = new IntersectionObserver(function(changes) {
+    entries = entries.concat(changes)
+  }, {trackVisibility: true, delay: delay});
+  observer.observe(target);
+  entries = entries.concat(observer.takeRecords());
+  assert_equals(entries.length, 0, "No initial notifications.");
+  runTestCycle(step0, "First rAF.", delay);
+}, "IntersectionObserverV2 observing an iframe element.", delay);
+
+function step0() {
+  occluder.style.textShadow = "none";
+  runTestCycle(step1, 'occluder.style.textShadow = "none"', delay);
+  assert_equals(entries.length, 1, "Initial notification.");
+  assert_equals(entries[0].isVisible, false, "Initially occluded.");
+}
+
+function step1() {
+  occluder.style.textShadow = "";
+  runTestCycle(step2, 'occluder.style.textShadow = ""', delay);
+  assert_equals(entries.length, 2, "Notification after removing text shadow.");
+  assert_equals(entries[1].isVisible, true, "Visible when text shadow removed.");
+}
+
+function step2() {
+  assert_equals(entries.length, 3, "Notification after re-adding text shadow.");
+  assert_equals(entries[2].isVisible, false, "Occluded when text shadow re-added.");
+}
+</script>