Sass and BEM methodology works fantastically well. Naming things isn't that hard, but Tailwind/utility approach is also extremely useful.
Those new features, besides container queries is just gibberish. Layer? WTF? The cascade is bad enough as it is, most devs can't even deal with the cascade it's why Tailwind become so popular. And we should dive even deeper into the cascade BS with layers and scoping and whatnpt? Again, this all looks like it was made to be output by some CSS compilers, not written by a developer.