The spec authors should be looking at the popularity of Tailwind and be thinking of how to enhance the style attribute. Then Tailwind really could mostly be a bunch of CSS variables and inline styles.
Tailwind depends on @apply in PostCSS to function, something that was never officially proposed for CSS, but has been killed by its author and we know for sure CSS won't do, for the reasons the author of the original @apply idea lists here: https://www.xanthir.com/b4o00
So we have known all along that this will never happen. It was rejected for some very good reasons before Tailwind began.