A lot of Tailwind's value comes not from the utility classes, but from the design system they enforce on the user, which is the most valued feature Tailwind offers, in my opinion.
My own CSS is classic BEM style, so very component like.
In hindsight I could easily replace Tailwind and just produce a set of CSS variable as a design system.
Customise the tailwind config for your design system, add additional CSS in a css file for specific needs. Generating arbitrary values on the fly just muddies the system back up again.