From the first link provided by @christian:
The perspective
property defines how far the object is away from the user. So, a lower value will result in a more intensive 3D effect than a higher value.
This means that it doesn’t do anything on its own. It merely makes 3D effects more pronounced.
It is similar to changing the focal length of a lens, which will change how objects look as they rotate or move in the space.
Notice in the second link shared above, the rotateX
stays the same (45deg), but the perspective
changes, making the result look different.
You are correct that perspective on its own does nothing. This is the way the CSS transform properties are set up and how they operate.