There is a WTP test, https://wpt.fyi/results/css/css-values/calc-complex-unresolved-serialize.html, that asserts that the specified value serialization of the following:
calc(pow(2, sign(1em - 18px)))
should maintain the outer calc, and be serialize as it is:
calc(pow(2, sign(1em - 18px)))
In WebKit, we currently remove the outer calc() and serialize it as pow(2, sign(1em - 18px)).
I can't figure out which is correct.
(cc @tabatkins)