Although the Tailwind author hates @apply and says they shouldn't have put it in the tailwind in the first place (mainly because it's a hard feature to develop - i wouldn't be surprised it would be removed). I think going tailwind only is bad too because you loose many of the nice functions of CSS like theming/cascade.
So i think using utility classes/tailwind for base/layout and still using named classes where it makes sense (like common reusable components, hover hiearchies, transitions/animations) is most practical approach. And using BEM as convention for the named classes is not a bad idea - certainly better than no system.