It does make that easier for people to choose to do, but I would argue that it shouldn’t be held against tailwind that people do this. Also, sorry, but I’m doubtful that when using CSS that no markup would be changed to better accommodate the final layout…just like tailwind?

If the first tool in your tool chest is to change the markup, then it doesn’t matter which method of styling you apply. If your first goal is clean markup and accessibility…then It doesn’t matter which method of styling you apply.