I think it is not a fair comparison with the Tailwind UI where there's probably more than one person doing the work plus the whole expertise of the actual Tailwind authors in the mix.

If you are able to observe what is severely lacking in this implementation, I am pretty sure that the Github author would welcome your suggestions / comments / PRs and any contribution to make this better.

For a start, this is actually good (enough).

In the same vein that TailwindUI is still continuing to evolve as the maintainers are finding optimization to make it better.