The bug
When Unicode font is forced, GUI scale size 3 does not work. If the GUI scale is set to 3, the text displays as if it were at GUI scale 2, regardless of the actual size of the window.
How to reproduce
Maximize the window (to prevent the disabling of GUI scales due to size restrictions)
Set the GUI scale to size 3
Force Unicode font
→ You should see that the GUI scale changes as if it were GUI scale 2. This also happens if you change the language to one that requires the Unicode font, such as Hebrew or Greek.
Is this an issue on 1.12.2?