Regardless of which steo, compilation process is typically done as part of a build step, where the SCSS files are transformed into the final CSS that will be served as a bundle to the end users' application.
Web browsers can't understand SCSS natively.
To be truly extreme (performance), devs should consider tree-shaking unused CSS and JavaScript. This may require using Vite (Rolldown is in the works/Rollup) if there are no other options or it makes no sense to serve bloated resources. That's the reason, I chose Astro as I care about users, not prioritse the developers' minimalistic workflows.
I prefer Tailwind because it allows me to avoid duplicating classes (mine and vendors), which is an advantage over other approaches.
I did dogfooding in Go development.