Photoshop does not treat 1px = 1 pt. Except at a specific situation.
This is when the image is set to 72 ppi + you are using pt as a unit + you have the point/pica set to 72 pt/inch.
The explanation is that if you set the ppi to 72, it matches the idea that you can have 72 points on each inch.
You can see this in action changing this values in Photoshop (units and ppi resolution) Put for example your document at 300ppi and you will se a really big font at the same 72 pts.
On a windows environment the overall settings could be at 96 ppi which does not match that 72 criteria.
In fact on a web it is very difficult to set real phisical units, some devices are now declaring the pixel density, which gives a clue on what are the real life dimensions, but not all of them.