I have created a tailwind-based design system interpretation like this in the education space at a rather large scale. Our designs and our tailwind-config comes from the same spec.
Doing this removes the engineer from thought by reducing options and possibilities. It also serves as check and balance. Paddings, font-weights, all of it are consistent. Designs that deviate from line-height, padding, weights, colors, etc are incorrect mocks and our configured values will make it obvious to the dev. Code that deviates from the spec is incorrect. This requires a good communication flow between Eng and UX but actually works in practice.
In a functioning system, it is a weight off your shoulders as you end up knowing the defaults just by looking at something.
Might I also remind you, the point of the entire backend of an app is to serve the front end. An app with amazing backend practices but fails at matching designs or specs is just a failure and is noticeable by customers.