In a million-line codebase, you can add and remove classes from a specific element with 100% confidence that you are not breaking anything else. With class-based styles, even when using theme variables, there is always the chance you end up breaking something at a distance by adding a property to an existing class, changing a shared value, renaming a selector or changing it's precedence.
If you find yourself in this environment where dozens of people are making changes concurrently, and these issues are a daily occurrence, naturally you'll wonder how you ever worked with CSS any other way.
styled-jsx and other approaches can get you similar benefits but extra care is necessary. I mostly avoid Tailwind due to the lock-in, complex setup and slow build, otherwise might have used it for quick prototypes more often.