I feel like one of the best benefits of Tailwind is often overlooked. It's essentially a design system in a box. A simple and general one (which makes sense), but a system none the less. All of the classes being related to each other, ie in `p-1` and `m-1`, the 1 means the same value (0.25 rem). But also the fact that the sizing system exists and is pragmatic is very useful. Tailwind sites often feel more consistent and they just "feel" better because Adam and his team took the time to design a well considered sizing system. The same holds true of colors, shadows, font size, etc.

And even better, if you work at a place where a custom design system is needed, Tailwind has pretty much everything you need to customize your own but still give the same Tailwind productivity to developers.

Because the code can get hard to parse, especially if you are using conditional classes based on state or other values.

Not really, because I only really use @apply for conditional classes and Tailwinds still provides you with a standardization for your CSS code that you don't have otherwise.