There's a meaningful difference to my workflow of doing

    <div className="px-4"></div>

versus doing

    .mycomponent__wrapper {
      padding: 0 1rem; // Don't forget the time to look up whether it's vertical | horizontal or horizontal | vertical because I forget all the time
    }

then

    <div className="mycomponent__wrapper"></div>

and toggling between files, and making sure the team knows my preferred CSS layout structure in the general case. Plus, the solution for more complicated CSS is to just write it as CSS and to add the class directly like you would before. The point of tailwind is that I don't actually like or care about knowing CSS trivia, I just happen to know it. There's no value to me in doing things directly in CSS unless it's complicated enough to justify going to that layer. A helper layer is perfectly fine.