The file is read as XML and goes through sanitization (DOMPurify) that removes scripts, animations, embedded images, links and external resources. It is a safeguard: an SVG can carry code, and the tool neither runs nor keeps it.
The metadata it cleans is the metadata element, editor attributes (inkscape:, sodipodi:) and data-* attributes, plus comments. The removal of hidden elements tests the style computed by the browser (display, opacity and visibility) and keeps definitions other elements may still use.
In unit conversion, width and height are converted between millimeters and pixels using the DPI resolution you enter (from 1 to 2,400). For 2D ASCII DXF, the tool reads the entities and generates an SVG; curves are approximated by segments.