What do unfiltered_html and unfiltered_upload actually filter?

It is hard to come up with precise answer since capabilities are often used more broadly than they imply. For example check for manage_options is usually synonym to check for admin user and can come up in contexts that don’t actually have much to do with options.

Usually it will be a difference between subject content passing or not passing through wp_kses(). Specific kses settings and what is considered allowed would depend on the context and might wary.

For unfiltered_upload as far as I remember it’s more straightforward. Without it only white listed file types are allowed. The list is based on wp_get_mime_types().

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