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The PS 22.0.0 Crop Tool’s “Discard Cropped Pixels doesn’t appear to have any effect. If I ctrl-hover over a “cropped” image, a frame with the original dimensions appears. Smart Objects open to their original dimensions. The old image/crop command has no effect. If there’s a way to do a simple permanent crop of an image, I haven’t found it.
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Smart objects pixels can not be changed. Crop would crop the documents Canvas size and the canvas size would be a clipping mask for the smart object layer layers pixel content. Pixels outside the canvas area would not be visible in photoshop and would also not be printed. Photoshop layer can be any size.If you save a flat image there are not layers the image will fit within the canvas. Logical the layer visible pixels looks like the layer has bee cropped. The Smart Object layer object may be an embedded file of link file that is larger then he current Document has ever been. Crop crop the whole document no layer will have visible pixels outside the document canvas area. You could state a documents canvas bounds mask all layers. It virtually crops the Document's composite image