I don't do that and I avoid code that does. In the days of IE7 I learned to write CSS code that was conformant to both box models. Now I just write to the standard box model. CSS isn't something that will ever be particularly challenging once you have gone through the extremes of edge case use cases.
At the time, the CSS specification didn't make it clear which way to calculate widths so Microsoft, probably due to their experience building graphical layout software, chose border-box while all other rendering engines at the time went content-box probably without considering the consequences. Realizing the error, the box-sizing property was added to CSS to fix this.
Imagination aside, IE3 was the first browser to offer any CSS support.
https://blog.teamtreehouse.com/box-sizing-secret-simple-css-...
https://quirksmode.org/css/user-interface/boxsizing.html
https://www.jefftk.com/p/the-revenge-of-the-ie-box-model
https://github.com/twbs/bootstrap/issues/12351
https://jgthms.com/minireset.css/
Which we all use now anyway because it was right way to do it...