True, but this also misses part of the point:
- Once you are in the "margin-top: xxx" part, nothing prevents you from saying "just this time" and writing some px (or whatever) value, either because you don't remember the options at your disposal, because none of them feel exactly right or whatever. Using tailwind you would have to create an entirely new size definition, which is a big hassle. That is, using scss does not actively push you to this particular "pit of success" whereas using tailwind does.
- Responsive handling is much more verbose in scss. Consider "sm:mt-2" versus "@include responsive(sm) { margin-top: margins(2) }"