Yes I have. For a couple of years and my team still uses it.
But Tailwind is sensitive to DOM changes too, since every style is on tag. You wouldn't remove any tag without understanding its usage in a component using Tailwind. Why would you treat a CSS component any other way? If a tag's there, it must be used for something. Again, I may miss something but I see that as normal care and dilligence in both ways.
On a sidenote it's now easy to include, for example, all headings to be styled the same in a component, thereby limiting the need to adjust the CSS in case of a change of tag. There are many ways now to leave markup options opened if need be.
But Tailwind is sensitive to DOM changes too, since every style is on tag. You wouldn't remove any tag without understanding its usage in a component using Tailwind. Why would you treat a CSS component any other way? If a tag's there, it must be used for something. Again, I may miss something but I see that as normal care and dilligence in both ways.
On a sidenote it's now easy to include, for example, all headings to be styled the same in a component, thereby limiting the need to adjust the CSS in case of a change of tag. There are many ways now to leave markup options opened if need be.