If your class names are semantic like profile-card it's easy to have a branding css file for each client.
If your class names are functional like m-5 p-5 text-gray-light bg-gray-darker border border-gray-light you're going to... what? make code changes for each client?
Obviously if the website is only going to have one branding, this isn't an issue, but advice like "use semantic css" or "use functional css" needs to be put in context. What you do in an agency context for content sites would be different from an in-house web-app context, or a web-app for SAAS context.