Tailwind UI is not a theme, it's a component library. The target audience is different.
I bought this the moment I got the email about it this morning because this is going to help my productivity in building web applications. When you use Tailwind, you aren't using a pre-made theme as you would with a bootstrap theme you buy, you are designing it from scratch.
With this UI kit you'll get some nice building blocks to become even more productive, but you'll still end up modifying stuff to make it yours.