layout: Rewrite clipping to be a two-phase process that takes physical

border box positions and transforms into account.

Clipping region computation now follows a simple process: (1) in the
parent's coordinate system, parents store appropriate clipping regions
into children; (2) each child moves its clipping region to its own
coordinate system if necessary.

Because clipping region computation is now based on stacking-relative
border box positions and the `transform_rect` method, it can handle
`position: relative` offsets and more types of transforms, such as
scaling.

Improves etsy.com.

Closes #13753.

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