[9dev]

Sure. But now you need to maintain both places, you must think of units, and all the edge cases the Tailwind code base already handles.

[dbbk]

What you're talking about is really a theming design system, which yes Tailwind does have out of the box and Styled Components does not. But the companies I work in always have their own in-house design system, which means you have to maintain it yourself no matter what.