Just wondering if it's possible somehow to make the CSS
content: '<a href="#top">Back</a>';
Unfortunately, this is not possible. Per the spec:
Generated content does not alter the document tree. In particular, it is not fed back to the document language processor (e.g., for reparsing).
In other words, for string values this means the value is always treated literally. It is never interpreted as markup, regardless of the document language in use.
As an example, using the given CSS with the following HTML:
... will result in the following output: