This makes Tailwind seem like a lot of machinery (in the sense of bundle size, running code, and pseudo-language) just to avoid opening a file at dev time.
Layouts are often "collaborations" - the effect of multiple items interacting. You'd still need to open multiple files to understand what was going on. Or read the DOM in the browser. When I read component code, I almost always prefer it when the style _isn't_ in the same file as the JS. It takes up space on the screen and gets in the way of reading about the behaviours.
I don't get the propertied benefits. Granted, I've still not used it.