Maybe it's really just fundamentally different workflows - I doubt we'll reach consensus here, and that's probably okay.
> What people misses out is CSS should be written in state-based architecture
I agree with you here. That breaks down as soon as you have states that depend on the layout - saying a button should be larger on smaller devices requires adding a style into a media query that lives separate from the button styles, unless you add hundreds of individual media query blocks. Tailwind alleviates that by making "md:" a state prefix just like "hover:".
> if you have a component, which Tailwind creators recommend you should, then you already need to find names for your components
True; I need to name my button component "Button", but I don't have to find a name for the wrapper container of the icon that goes to the right side of buttons that include an icon, which it needs to create a flex context.