Incorrect:

  /*
   * 1. Corrects text resizing oddly in IE 6/7 when body `font-size` is set using    
   *    `em` units.    
   * 2. Prevents iOS text size adjust after orientation change, without disabling    
   *    user zoom.    
   */

  html {    
      font-size: 100%; /* 1 */    
      -webkit-text-size-adjust: 100%; /* 2 */    
      -ms-text-size-adjust: 100%; /* 2 */    
  }

Your statement would be true if it was setting -webkit-text-size-adjust:none, but 100% does as the comment says and only prevents resizing when changing orientations.