[vehemenz]

Tailwind is not "basically" inline styles.

Tailwind and other functional frameworks use classes for abstraction, which unlocks media queries, pseudo selectors, and many other CSS features.

Plus Tailwind's build system generates styles according to your config, which is sort of what distinguishes it from other functional frameworks.

"Semantically" descriptive could mean any number of things. In this case, it seems to mean: name your class according to what it's supposed to do, which is nice in theory, except that it hides the relationship between the markup and CSS. A well-prepared stylesheet is nice, except when the markup doesn't match what it expects.

In Tailwind, the class names themselves are "semantically" descriptive because they do exactly what they are supposed to do. There are no hidden abstractions.