I think it’s still best to build on the native elements first though.
People constantly have to reinvent the wheel to offer fairly basic functionality, so it’s good that there are libraries to handle the behaviour and accessibility side well while supporting whatever visual styles you want to make.
https://www.merrickchristensen.com/articles/headless-user-in...
"What does it even do then" you ask. It implements basic accessibility patterns so you only deal with high level UI elements and not have to worry about having the correct `role-` or `aria-` attributes. That and composite elements such as tabs or modals
Why no style? Most product teams have a design system and they actually overwrite the style of component libraries anyway. So better to have component libraries without style, less bloat.