Aside from was being said, for me, at least when developing component based app, it the better choice IMHO, most css classes contains just one css rule, so you when reading your component class already can visualize how the component looks like. If you are developing a old school web, I would say it could be a pain if you mid project want to change the style of one element (because you are not using components) you need to find and replace every occurrence of the elements classes.

Also not to mention, you skip all the nonsense of the CSS in JS and the need of tools to extract the CSS from JS. Also other big win is that you can use with other projects not based on JS, I'm toying with a WASM app and use tailwind without issues, just run the tailwind bin on my app change (takes a second or less to generate the css file), the only downside here is the need of nodejs (you might be able to download the binary directly and run that, like I do on CI).