.form-element, .button { height: 32px; }
Is something that can be easily achieved with Tailwind without either using @apply all over the place, effectively now doing regular old CSS but with Tailwind syntax, or by using JS/TS variables extensively making the styling pretty hard to read. Either way, I'm not saying Tailwind makes it impossible, but it sure doesn't make it easier. And while Tailwind has a bunch of benefits, especially where it becomes a design system rather than a syntax for CSS, you can achieve ~90% of that by just defining a bunch of color and size variables at the root of your CSS and using that.
I don't mind Tailwind too much for 1:1 mapping with DOM elements, but I also don't really see why inline styles for that case would be bad.