When a UI element in a ViewBox is applied a rotation transform, the transform is overwritten by the ViewBox
When a UI element is applied a rotation transform, for example over a border, the transform moves it across the X and Y , but doesn't rotate it
It should rotate the control as shown in the image:

clone https://github.com/SuperJMN/UnoSimpleCalc/tree/Rotation
checkout the Rotation branch
and see the difference between UWP and WASM
Affected platform(s):
Visual Studio:
When I was investigating the pointers issue with the ViewBox, I notice that our current implementation is modifying the RenderTransform of it child, which is probably not valid!
In your sample, if you add an extra border between the ViewBox and the Border with the rotate transform, the rotation applies:

Note: I also had to set the RenderTransformOrigin=".5,.5", but it was like UWP.
I update the bug details accordingly.
Also notice that when you rotate a button the clicking area does not rotate
<ItemsControl.ItemTemplate>
<DataTemplate x:DataType="viewModels:ButtonViewModelBase">
<Button VerticalAlignment="Stretch" HorizontalAlignment="Stretch"
Command="{Binding }" Content="{Binding Text}" >
<Button.RenderTransform>
<CompositeTransform Rotation="-22.246"/>
</Button.RenderTransform>
</Button>
</DataTemplate>
</ItemsControl.ItemTemplate>

So if you click in the corners of the button it doesn't work
Fixed ... commit coming soon