Really late answer, but Tailwind in general lets me develop with speed. I can experiment and create designs uniquely fitting my domain. @apply allows me to clean up and standardize the mess I've made as needed, like a halfway point before converting everything to pure CSS. Maybe you can think of Tailwind as development speed and flexibility on credit, so there's a minor technical debt you accrue. You can "refinance" that debt with @apply. Finally some day, if need be, you can pay it off entirely by switching the whole thing to "proper" CSS.
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Really late answer, but Tailwind in general lets me develop with speed. I can experiment and create designs uniquely fitting my domain. @apply allows me to clean up and standardize the mess I've made as needed, like a halfway point before converting everything to pure CSS. Maybe you can think of Tailwind as development speed and flexibility on credit, so there's a minor technical debt you accrue. You can "refinance" that debt with @apply. Finally some day, if need be, you can pay it off entirely by switching the whole thing to "proper" CSS.