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Is the content fully hidden?: Yes.

This content is hidden both visually and aurally, and doesn't appear in the keychain until the button is activated (expanded = true).
May an answer be displayed by default?: Apparently yes.

This content is available by default until the button deactivates it (expanded = false) which removes it visually, aurally and from the keychain.

Add the attribute data-pab-expand to the dt to open it by default.
Can an answer be opened by URL reference?: Yes.

Any question may be expanded on page load by referencing its id in the URL.

For example this content could be automatically opened by adding "#faq_3" to the URL in the address bar like so:
https://codepen.io/2kool2/pen/ZOkojB#faq_3

The focus caret is moved to the activation button when referenced in this manner.
Will it work with the font size scaled-up 200%?: Yes.

The height of a hidden block is calculated when the activaton button is pressed. It's also recalculated when the browser window is resized.

In fact this module should easily scale to 300%, limited only by the display width and word length.