dxf export incorrectly scales rects (but not paths)

There seems to be an issue with scaling of elements when saving file as DXF (R14).

• Clear preferences.xml file
• open Inkscape
• create 100x100mm rectangle
• save as Autocad DXF R14 file
• DXF R14 Properties windows pops up
• select base unit: mm

What happened?

When observing the output (in qcad or laser plotter), the resulting dimensions are off by a factor of 25.4 / 96: 100mm line is instead 377.9528mm

377.9528 * 25.4 / 96 = 100

(When creating a square with 10inch side, save as dxf with base units in mm, I end up with a 9.60 inch square)

Sample attachments: 100x100mm_as_mm.dxf

Version Info:

- Inkscape Version: Inkscape 1.1 (c68e22c387, 2021-05-23)
- Operating System: Fedora 34
- Operating System version: Fedora 34