My own knowledge of GPU rasterization may be dated, but IIRC GPUs tend to rely on guard band clipping up to a guard band threshold before using geometric clipping. The guard band clipping involves rejecting 2D coarse rasterization blocks that are fully outside of the scissor rect. This is just a quick rectangle check, but the tradeoff is that a larger guard band means more GPU time lost in over-rasterization and potential higher precision requirements for rasterization values (which could be fixed point). Beyond the guard band, the triangles are clipped in floating point against the frustum clip planes.