[andrei_says_]

It also eliminates the possibility of using a regular preprocessor.

Using the Tailwind-defined values for font sizing, spacing and colors in SCSS is trivial.

This, combined with ITCSS and BEM becomes a huge time saver, especially if your browser-base allows for the use of CSS Grid.

Naming components is the only overhead but with a clear naming and file structure is not really an issue.

So far, writing SCSS, and much less of it (because of ITCSS), is a benefit—compared to learning a proprietary framework aiming to replace CSS at a similar enough abstraction level.