Tailwind CSS is a utility-first framework with atomic design. That allows a high level of configurability, efficiency and consistency for developers, with sensible defaults.

While Tailwind itself does not provide components like a UI library, like MUI, Bootstrap or Foundation, what it can do is integrate with them if desired. The Tailwind ecosystem also provides this with projects like DaisyUI, HeadlessUI and Flowbite.

It integrates with postcss, CSS Modules and more, providing tree shaking, where unused CSS rules are discarded to increase performance by minimising code shipped. I am using this combination on this site right now.

For many backend focussed developers, Tailwind provides a simpler way to understand and write CSS, though I still consider native CSS superior in many cases, and it does have its limitations and complexities.