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Since all the transformation masks contain the soul or whatever of a deceased entity, does that mean that the giant's mask contains the soul of a giant? A fifth giant? Perhaps the giant was guarding clock town? You know, since all other areas have a designated guardian giant.
If you want to, I can save you. I can take you away from here.
Probably not, since the Giant's Mask isn't a transformation mask. It alters Link's size, and greatly so, but he's still the same Link. It's not like the Deku, Goron, or Zora Masks, which cause him to take on the form of a specific other person.
Plus, if you listen to the stories that Anju's grandmother reads, they only mention there being four giants.
Most likely it's just magic in the giant's mask that activates when it's put on that alter's the wearer's size. Because of this, it drains magic from Link's body to keep it's power channeled through him to maintain that size. Therefore increasing the likeness that it is just a magical mask and not a true transformation mask in the sense that the other masks are.
It's doesn't contain a soul that morphs the wearer's body into a different race. Link is still a Hylian, albeit a very large one when he wears that mask.
Also it's description says that it can only be worn in ''a certain room" which is Twinrova's chamber. Therefore it is in connection to that boss specifically. Because of this, it's more likely that it is an item that originated from Ikana, rather then coming from Clock Town.