With regard to the ChALKeR's example: AFAICT the difference is how the initial size (width / height of the <svg> element) affects the size of the mask (it gets clipped to the size of the <svg> + 10%), whereas Inkscape does not clip the mask at all, even if it (partially) is outside the defined initial viewport.
Tests can be done by increasing/decreasing the 'width' attribute if the <svg> element by 100px steps: the the left edge of the visible portion of the masked rectangle will shift by 10 px (direction depending on whether the width was increased or decreased).
With regard to the ChALKeR's example: AFAICT the difference is how the initial size (width / height of the <svg> element) affects the size of the mask (it gets clipped to the size of the <svg> + 10%), whereas Inkscape does not clip the mask at all, even if it (partially) is outside the defined initial viewport.
Tests can be done by increasing/ decreasing the 'width' attribute if the <svg> element by 100px steps: the the left edge of the visible portion of the masked rectangle will shift by 10 px (direction depending on whether the width was increased or decreased).