I think the main advantage of Tailwind is actually the fact it's a preset design system, rather than it being utility first.

If you defined a design system upfront you could do practically the same thing that Tailwind does except at a component level. On the flip side, it seems like even in Tailwind it seems like there are opportunities to create a mess.

I'm not a fan of the utility level of abstraction Tailwind is at, but I see the value. It seems wrong to view Tailwind as a CSS solution though, since in my opinion it's actually a design system solution.